79 Neb. 665 | Neb. | 1907
The plaintiff seeks to reduce the valuation of his property as returned by the assessor for the purpose of taxation. The case was submitted in the district court upon the following stipulation of facts: “It is hereby stipulated between the parties hereto that, if the parties hereinafter named were present in court, they would testify as herein set forth, and that the same is to be considered by the court as the testimony of the respective parties to this action. That the plaintiff would testify that the assessor for Harlan county, Nebraska, in listing and assessing plaintiff’s personal property for taxes for the year 1905, after listing all of his said property, including the grain and live stock and cash on hand at the time of making said assessment, at the actual cash value, to wit, the sum of $7,090, as shown by the schedule, making an assessed valuation of $1,418, added to the said actual value the sum of $1,000, and making the assessed valuation thereof the sum of $200, in addition to the said sum of $1,418. That all of his property was assessed before the said $1,000 was added to the said assessment. That the average amount of capital used by the plaintiff in his business of buying and selling grain did not exceed the
We are of the opinion that the evidence on behalf of the defendant fails to overcome the prima facie case made by the plaintiff, and we recommend that the judgment of the district court be reversed and the cause remanded for further proceedings.
By the Court: For the reasons stated in the foregoing-opinion, the judgment of the district court is reversed and the cause remanded for further proceedings.
Reversed.