McCOWN, Justice.
This is a statutory action under section 77-1509, R.R.S.1943, for a $500 forfeiture for failure to respond to a subpoena duces tecum issued by the Merrick County Board of Equalization. The county court of Merrick County found the defendant had failed to comply with process and ordered the forfeiture of the statutory sum of $500. On appeal, the District Court for Merrick County, Nebraska, found that the defendant was not technically in violation of...
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