ANDERSON v. RIGGS

No. 7747.

233 P.2d 422 (1951)

Earl Z. ANDERSON, doing business under the name and style of Anderson's Red & White Store, et al., Petitioners-Respondents, v. James D. RIGGS, Successor in Office to Jas. A. Foster, Auditor of Kootenal County, State of Idaho, Respondent, State Tax Commission of the State of Idaho, Intervenor-Appellant.

Supreme Court of Idaho.

June 27, 1951.


Attorney(s) appearing for the Case

Robert E. Smylie, Atty. Gen., J. N. Leggat, Asst. Atty. Gen., for appellant.

Wm. D. McFarland, Coeur d'Alene, for Kootenai County.

Elder, Elder & Smith, Coeur d'Alene, for petitioners.


GIVENS, Chief Justice.

This is a companion case to A. & H. Food Market, Inc. v. Riggs, Idaho, 233 P.2d 420. The only difference between the two is that in this case the aggregate assessment against the petitioner-merchants was certified by the County Board of Commissioners to the State Tax Commission as $373,-011, which was by appellant Commission increased in the sum of $186,505, making a total of $559,516 and so certified by...

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