Show TAX INCREASE STANDS I 1 Suir supreme enle court passes on tilt the matter BUSINESS DISTRICT AFFECTED jennings brothers investment company sought to render vold void the action of 0 county board of equal baitlon in making braking it a twenty per cent increase because no notice was Given Court holds that ile ho tice tica was not Necess necessary eary judgment in Jei jemmings vs pratt reversed the supreme court sustained susi suei ta ahn I 1 n aci lain of 0 the hie county board of DI I 1 in fit ord i ing an aa addition I 1 or of zo 20 per cc conf r I 1 t lo 10 lea I 1 tho fie aiau bcd lal A 1 I 1 nation of oc covi tain plop city lit in the I piss nf distal t L of n tile city cily in juno IMS tho opinion ter of the court aich which la Is at written 1 itten by chief haitch and in by bv just justices ices allner and liln waa hand V dom donn it lit in tile cerbas tic aracri proceeding mit instituted against ahn the bounly anty denrel ter ot liy by tile the state ex acl lite j brothers tica that tail pru petty will ilni it 1 it owin il it tho the coiner tit ot lain haiti first south st wan by abu county assessor and nil that thie li after tho the bounly board lite valuation 29 per ier cent or or it appears frum front I 1 tit lie mccoil hat ill tho 11 increase use vaa aias ordered without bolko it to the coin pAny avid in suf poi t of 0 its pt illon fear a vo writ rit tile company contended conk that lite order baving born been made without notice nas as una u th Ihor oried led by low law and alij beyond the jurls aurla of 0 the board the board took tho the ground that abil it 11 maa nau 4 for the ose of ra I 1 s I 1 ng or I isse eismen in tho the general natice ot of its sitting was sut sur li fi clent laid and that it had tho right to take nuch ution as aa it deemed proper i in tho the premises tile the opinion arst to the pro of if tile tate late rela tavo to taxation tax Allon solid and allce alho tr to the creation of state slate anil and cavelty bu boards a ria or of equalization ni chose hose duty it II 14 1 to equalize and adjust tile tho valuation n of teal leat and pe per ronal tonal property within a their ic spec tive Jurl ions it 1 l idea ia then pointed out that la Is no cc institutional provision litch ri re quires clu ret a county voird 0 of equalization befort before proceeding to ralso rals or loca tho the placed on an entire class of TWO properly PertY tn lit it a di or locality to KIVO notice to tie th choi api to of I 1 hie li pro prop p arty and that fluth n or r d do c acma 0 Is legal egal IN such noti c e As to the provision of section ecal on 2575 revised statutes that the hoard board has power after giving givan notice I 1 in n uch such manner as it may by prescribe fo 10 increase to or inner any assessment e etc I 1 tile tho court lidid holds that this p provision douht applies in cle where ind andl bidual akes meals are affected affect eil a and nit not liot to ice case casch I 1 w hero the property of 0 an pit tire district of tie locality luca lity Is 19 involved ir for the th board to give notice to each cach individual allosso alio so valuation on oft his property will list bo affected by the rals rain ini ina or loft loi cring of the assessment on oil all of 1 a I certain ilasa or of property pio perty in it a olista district le the tha court adds would bo be I 1 practicable impracticably in harmona with these views tho the court holds holda that the board acted within its jurisdiction and that the increase la Is valid JUDGMENT IS REVERSED court says the granting of a nonsuit was not proper an opinion was alpo handed d down dmn mn by chief justice bat baich th and concur concu nd rivel lei in by justices minor anti anil B aak in levers jog hiff tho judgment of in the case or of thomas W Jen jencunas runas ot et al appellants As 0 r P pratt tl ct ill 1 tile ac tion was waa brought by like alio to recover on oil 1 a I promissory noto executed by 0 1 I arlt t y on oft boliak ot tile the nol cuilli tit salt ako jako J aidoo ration to and indor domed sed by him to the plaintiffs T the tin e lower court granted a arld and tie aln plaintiffs appealed appe ilca the supreme court now holds holda that tho the non calt mas as improperly granted and accord bigly seg the ell t and remands demands the case for a a now trial aith toi ter all parties coal berned to amend theia jo eill ga if 1 they 10 60 desile |