88 Neb. 363 | Neb. | 1911
This is an appeal from a judgment of the district court vacating an order made by the board of equalization of Douglas county which increased the assessed valuation of the plaintiff’s credits. ... .
Section 1, art. IX of the constitution, provides: “The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of Ms, her, or its property and franchises, the value to be
A partnership is an entity distinct and separate from that of its members, and is recognized in law as a person. Richards v. Leveille, 44 Neb. 38; Campbell v. Farmers & Merchants Bank, 49 Neb. 143. By establishing an office in South Omaha and by transacting business at that point for many years, the plaintiff acquired a domicile in this state for all practical purposes, became amenable to its
The judgment of the district court, therefore, is reversed, with directions to reinstate the assessment of the county board.
Reversed.