EATHER, Justice.
A statement of the factual background of this case is as follows: For many years the plaintiffs, husband and wife, operated certain ranching property situate in Smith Valley, in Lyon County, owning two parcels of land referred to as the "Tidd Place," consisting of 124 acres, and the "Mann Place," consisting of 14 acres. Both parcels of land were within the Walker River Irrigation District and subject to assessment for the benefits conferred by the...
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