The opinion of the court was delivered by
But a single question is presented in this case, and that is, whether the proceedings of the board of commissioners had under § 70 of ch. 107, Comp. Laws of 1879, are so far judicial in their nature and conclusive upon the tax-payer that he cannot thereafter litigate, in an action of injunction to restrain the collection of the tax, the correctness of its determination as to the amount of his personal property subject to taxation. This question we have little hesitation in answering in the negative. The proceeding is simply one in the line of assessment. It is one to correct a false or fraudulent return. It is called in the statute an “investigation or examination,” (§ 71,) and is nothing more than a proceeding to correct the assessment roll. Notice to the tax-payer is required, it is true, as a condition of valid action under this section. (Comm’rs of Leavenworth Co. v. Lang, 8 Kas. 284.) Witnesses may be subpenaed and ex
We think the ruling of the district court upon this question correct; and no other matter being presented for our consideration, the judgment will fye affirmed.