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BOYD MOTOR COMPANY v. COUNTY OF BOX BUTTE

No. 33678.

67 N.W.2d 774 (1954)

159 Neb. 514

BOYD MOTOR COMPANY, a Corporation, Appellee, v. The COUNTY OF BOX BUTTE, Appellant.

Supreme Court of Nebraska.

December 28, 1954.

Attorney(s) appearing for the Case

Robert R. Moran, Hemingford, Clarence S. Beck, Atty. Gen., Clarence A. H. Meyer, Deputy Atty. Gen., for appellant.

Stubbs & Metz, Alliance, Guy Chambers, Chambers, Holland & Groth, Lincoln, for appellee.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, YEAGER, CHAPPELL, WENKE, and BOSLAUGH, JJ.

CARTER, Justice.

Plaintiff appealed from an order of the county board of equalization of Box Butte County raising the valuation of a stock of automobiles, returned by it in the amount of $9,495.17, to the sum of $14,390 in order to conform to the valuation of motor vehicles as determined by the State Board of Equalization and Assessment. The County of Box Butte demurred to the petition. The trial court overruled the demurrer and, when the county stood on its demurrer...

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