The defendant tax- payor filed w da, this defendant would double what it should have bae,en and what Ws8 oommOn]s wad as a basis of value o&~@#~W. land9 BimilarW . situated and of lfke nature in Gol.llng#ox$h Gounty, 'laxaa.-

Defendant also prays for the PolMwlng jud@aent Of the oeurt; VfEWZ~ORE thhls defendant pray6 that ha hat@ jud@ant Of the Court, ashab~iehil& the Vale Of the land in questian, at not exee@ding thS BuBl Qf

*3 Ekmorable G.org. H. sh.pppard, page 3. 1931, 193S, and 1933 and is entitled to t.o.v.r taxcu, a8 to all or said 8oetlon or land r0r the yeem 0r 1934, 1935, 1936, 1937, luld 1938 fnolu- rive to6eth.r with th. legal p.nalty interest and .#t. barred on the valuation

for raoh par a. above set rorth and ie entitled to a rore- oloeure Of the tU lien on aald property ior the tuen egelaat the uam as hasrein shown." ml&de: opinion No. O-1888 of

Your attention is thie Department eddrrr8ed to . Youaxe advIsedthe& the .onolu.lon. annmmoed ln CL t opinion are ap lioabl. to 0~6 ored r0r P the uabe you present. A oopy c+f tke 6~~0 ie

ft 1. our opinion that the udr.a;,z four iarormation. fn th. oam of Stat. '1. A. J. Layeook 58 a ral i4 the mme iu not rubjeot ta oollateral attaok.

you saolose 4 letter ad- ,AOU~mpUAying your letter dressed to youmelt fron Honorable Boward 9. fig &I tiamusor- Oolleotor of taz.. of Gollingrrorth County in wh f oii the fol- I- statement lu oontaiaetl~

*Al60, we would like to hare approval trap the Attorney 4Jener.l on thin prooedure, a. th.re are other taxpayers walti the otttoola. or thla oaue, and ready to step in o Dlatriat Court to "& hme their valuations rmluoed.~

Thlu opinion is not to be construed a8 &ring ap- proval or ths Att#rnQy Gensral.9~ Ospertimmt to the general gzg;tft" or golqg into Dtitrlot Court to have raluatiorm

. under the law or this State euch pre0.du.m may be armployed anly in oertaln splsoifled otta and eaoh oaee rortr cm its own partioular taotu.