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GOEBEL v. HOLT COUNTY

No. 34934.

108 N.W.2d 406 (1961)

172 Neb. 81

Andrew GOEBEL and Viola Goebel, husband and wife, Appellees, v. HOLT COUNTY, Nebraska and Board of Supervisors of Holt County, Nebraska, Appellants. Impleaded with Frank Cronk et al., Appellees. In the Matter of the Assessment of Certain Livestock, etc.

Supreme Court of Nebraska.

April 14, 1961.

Attorney(s) appearing for the Case

William W. Griffin, County Atty., O'Neill, for appellants.

Edward E. Hannon, Julius D. Cronin, O'Neill, for appellees.

Heard before CARTER, MESSMORE, YEAGER, SPENCER and BOSLAUGH, JJ.

SPENCER, Justice.

This case involves a determination of the proper place of listing livestock and machinery for taxation as between two taxing districts in Holt County. Andrew Goebel and Viola Goebel, appellees, hereinafter referred to as taxpayers, reside in the village of Stuart, where they own a home and operate a grocery store, butcher shop, and cold storage plant. They likewise own about 3 acres 3 blocks from the home, equipped with corrals, shed, and 3 granaries...

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