Dye v. State ex rel. Davis

Citations

• 73 Ohio St. (N.S.) 231

Syllabus

<p>Proceeding by mandamus — Against county auditor — To compel transfer of property on tax list — Section 1025, Revised Statutes — Vendee of coal underlying land seeks transfer — Necessary facts must be plead and proven — Mandamus petition defective, when — Mandamus—Duties of county auditor.</p> <p>1. In a proceeding hy mandamus against a county auditor to compel him to perform the duties enjoined hy section 1025, Revised Statutes, the existence of all the material facts necessary to put him in default, must be plead and proven.</p> <p>2. Where the vendee of the coal underlying lands, desires to have that part of the premises transferred into his name on the fax list of the county, it is incumbent upon him, under the provisions of said section, to present to the county auditor proper evidence of his title and make satisfactory proof to him of the value of such coal as compared with the valuation of the whole lands as charged on the tax list; and la written agreement between the vendor and vendee of the coal as to a division of the valuation on the tax list ■ between them, is not binding upon the auditor. The evidence on which he is to act is prescribed by the statute, and he can be compelled to act on no other.</p> <p>3. A- petition for mandamus to compel the auditor to transfer a part of lands or town lots, under the provisions of said section, which fails to allege that competent evidence was offered to the auditor of the value of such part as compared with the value of the whole as charged on the tax list of the county, is fatally defective and states no ground for the writ of mandamus.</p>