No. 8884 | Neb. | May 3, 1899
This action was brought by Isaac Oliapel to recover from Franklin county the sum of $103.30 paid under protest in satisfaction of personal taxes which he claims were improperly charged against him for the year 1893. The question in controversy at the trial was the correctness of the plaintiff’s assessment as ‘ modified by the county board of equalization. The jury found in favor of the defendant, and judgment was rendered on the verdict. The judgment is right and must be affirmed, regardless of any errors that may have intervened at the trial. The petition does not state a cause of action, and the evidence affirmatively shows that Chapel has no valid claim against the county. The petition was not framed on the theory that the tax in question was levied upon property not subject to taxation, or that there had been a double assessment, or that the levy was made for an illegal or unauthorized purpose, but upon the assumption that the assessment was excessive and unjust. The record, which is in a most unsatisfactory condition, does not show the valuation of Chapel’s personalty as fixed by the assessor, but it does show that upon due notice, and after a full hearing, the assessment urns increased by the board of equalization for Turkey Creek Township. It also shows that Chapel, being dissatisfied with the action of the town board, presented his grievance to the county board of equalization,
Affirmed.