25 P. 296 | Nev. | 1890
The facts sufficiently appear in the opinion. In an action for the recovery of delinquent taxes, judgment was rendered against defendant for the sum of twenty-four thousand two hundred and nine dollars and seventy-three cents for taxes and penalties, together with the district attorney's fees, and costs of suit. Included in the judgment is the sum of one thousand one hundred and six dollars and ninety-eight cents, with penalities, the amount of a special school tax levied upon the property of the defendant in the Argenta school district.
One of the objections is that this school district was not organized in conformity with the provisions of the statutes of the state relating to the formation of school districts, and that the levy of the school tax was, therefore, illegal. It was shown that the district had been in existence since the year 1871; that, from that time down to the time of trial, it had received from the school fund of the county, for its support, moneys aggregating the sum of twenty-four thousand three hundred and seventy two dollars and ninety cents; that three special taxes had been levied and collected for its benefit, and, apparently, no question of the legality of its organization had ever been made. Upon these facts, defendant is precluded from attacking the legality of the organization of the district. In support of this conclusion we rely upon the principles announced in the case of Stuart v. School District,
The other objection arises out of an alleged overvaluation, and, therefore, fraudulent valuation, of defendant's railroad in Lander county. *80
The line of railroad was assessed at fourteen thousand dollars per mile. The board of equalization reduced the assessment to twelve thousand dollars. Defendant introduced evidence tending to show that a similar line of road could be constructed in Lander county at a cost not exceeding-nine thousand dollars per mile. It is contended that the assessment should not exceed this figure, and that the valuation should be reached by considering the road as an isolated piece of property situated in Lander county, without reference to its connections at either end. The statute, however, requires assessors to estimate the value of railroads with reference to their position, connections and use, and "as an integral part of a complete, continuous, and operated line of railroad, and not as go much land covered by the right of way merely, nor as so many miles of track consisting of iron rails, ties, and couplings." (Stat. 1875, p. 106.)
Tested by this rule, there is no evidence tending to show an overvaluation of the railroad.
The judgment and order of the district court are affirmed.