56 P. 411 | Or. | 1899
delivered the opinion.
This is a proceeding by mandamus to compel the Sheriff of Washington County to remit the taxes assessed against the. plaintiff upon certain mortgages, as authorized by Section 2832, Hill’s Ann. Laws.
Affirmed .
Section 2832. “Whenever the assessor, through mistake or otherwise, shall return as taxable property a greater amount than should be assessed to any person, the sheriff may remit the excess upon the person owning such property, or his agent, making affidavit that the same was wrongfully assessed, « * « and report the same.” * * * —Reportes.
Section 2778: “The county judge, county clerk, and assessor constitute a board of equalization.”
Section 2779: “If it shall appear to sucia board of equalization that there are any lands or property * * * not assessed, said board shall make the proper corrections.” — Reporter.