Show Central Pacific vs Standing The opinion in the case of the Central Pacific Railroad company appellant vs Hyrum Standing tax collector was delivered de-livered by Justice Bartch and concurred in by Chief Justice Zane and Justice Miner The judgment of the lower court was affirmed The defendant was tax collector of Box Elder county and the plaintiff brought suit in equity to restrain him from selling sell-ing any portion of its real estate to I enforce the collection of certain taxes which sedThe I claims were wrongfully asses The property in question was assessed for the year 1894 by the proper officer and afterwards the probate judge and selectmen select-men sitting a a board of equalization raised the assessment so made The plaintiff paid the taxes on the original assessment but refused to pay these occasioned oc-casioned by reason of the increase in the assessment and the tax collector attempted attempt-ed to enforce the payment of the additional addi-tional taxes The appellant contended that the board of equalization had no jurisdiction to raise the assessment because be-cause no written complaint was filed or any copy served on it but it was admit ted that a verbal complaint had been made that the plaintiffs property was assessed sessed too low The plaintiff resisted the increase before the board The court below held that the board of equalization had acted in all respects according ac-cording to law and judgment against the railroad company was entered and the supreme court now held that the lower court was correct |