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  "name": "Lyman v. Howe",
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    "parties": [
      "Lyman v. Howe."
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    "opinions": [
      {
        "text": "Wood, J.\nThis appeal seeks to enjoin the county clerk of Sebastian county from extending the taxes against a certain lot of land in the city of Fort Smith. The only question we need consider is, whether a board of equalization can place a valuation upon property for assessment that has been returned by the assessor without any value being placed upon it by him.\n\u201cThe powers of the board of equalization are special and limited. They can perform no act except such as they are specially authorized to do.\u201d Board of Equalisation Oases, 49 Ark. 518. The statute confers no power upon boards of equalization to to assess property. Their duty is to equalize, not to assess de novo. Sand. & H. Dig., \u00a7\u00a7 6529, 6530; Black, Tax Titles, \u00a7\u00a7 133, 134; Manford v. Pleasant Grove & Indian Creek Turnpike Co., 42 Ind. 293.\nThe duty to assess devolves upon the assessor. Sand. & H. Dig., \u00a7 6485. No one else can perform that duty. Welty, Assessments, \u00a7 10. \u201cAn assessment is an official listing of persons and property, with an estimate of the property of each, for the purpose of taxation.\u201d Cooley, Tax. p. 351; Welty, Assessments, \u00a7 2.\n\u201cAll property subject to taxation shall be taxed according to its value.\u201d Const. Ark. art. 16, \u00a7 5. So the fixing of some value upon property is indispensable to its assessment for taxation. Welty, Assessments, \u00a7 430. When the assessor does this in the first instance, then the board of equalization may equalize this valuation with the average valuation of other land, by raising or reducing same as the case may require, so as to fix its true value. Sand. & H. Dig., \u00a7 6530; People v. Hastings, 29 Cal. 451. Since the assessor\u2019s roll shows that there was no assessment of the lot mentioned, the action of the board of equalization was void. It follows that the court erred in holding such action legal. The judgment is reversed, and the injunction is made perpetual.",
        "type": "majority",
        "author": "Wood, J."
      }
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    "attorneys": [
      "Jas. B. McDonough for appellants.",
      "Olendening, Mechem & Youmans, for appellees."
    ],
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    "head_matter": "Lyman v. Howe.\nOpinion delivered November 13, 1897.\nEqualization Board\u2014Powers.\u2014A county board of equalization is not authorized to assess land which, the assessor has failed to assess. (Page 437.)\nAppeal from Sebastian Circuit Court in Chancery, Fort Smith District.\nEdgar E. Bryant, Judge.\nJas. B. McDonough for appellants.\nIt is the duty of the assessor, and of him only, to assess property for taxation. He may be compelled to do so. Sand. & H. Dig., \u00a7 6544; 48 Ark. 238; 45 Ark. 121; 49 Ark. 39'; 54 Ark. 468; 43 Ark. 66; Sand. & H. Dig., \u00a7 6499. Failure to make a separate list of exempt property does not in any way affect the return he did make. 25 S. W. 372; 28 S. W. 448. The powers of the board of equalization are limited by statute, and they cannot exceed them. 49 Ark. 527; Desty, Taxation, \u00a7 100; 48 Ark. 476; Sand. & H. Dig., \u00a7\u00a7 6529-30; 24 Pac. 340; ib. 342; 20 N. E. 736; 45 Fed. 323; 50 la. 676; 42 Ind. 400; 42 Md. 293; Welty, Assessments, 234; 53 Mo. 17; 24 S. W. 545; 4 Dill. 35; 65 Miss. 362; 28 Cal. 108; 10 Cal. 590; 23 Atl. 838; 12 How. Pr. 224; 38 La. An. 958; 30 La. An 261; 24 Ind. 391; 2 Desty, Taxation, \u00a7 642; Welty, Assessments, 234; ib. p. 17, \u00a7 10; 35 S. W.'ll2; 57 N. Y. 303.\nOlendening, Mechem & Youmans, for appellees.\nThe returns of the assessor cannot be contradicted or varied by parol testimony. 61 Ark. 42. The board of equalization had a right to place a valuation on the property, such that it should be in proportion to other like property. Sand. & H. Dig., \u00a7 6530."
  },
  "file_name": "0436-01",
  "first_page_order": 454,
  "last_page_order": 455
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