45 P. 901 | Or. | 1896
Opinion by
In Lefferts v. Supervisors, 21 Wis. *688, it is held that it was not necessary to apply to a board of equalization for the correction of an assessment corruptly and fraudulently made by an assessor. This must be so, for such an assessment would be void, in which case it binds no one affected thereby, but, there being no evidence of fraud in the case at bar, this rule can have no application. “The valuation,” says Mr. Chief Justice Waite, in Cummings v. National Bank, 101 U. S. 153, “ as finally fixed by the proper officer or equalizing board under the law, is,
Affirmed.