Erwin v. Hubbard

Citations

• 4 Idaho 170
• 37 P. 274
• 1894 Ida. LEXIS 25

Syllabus

<p>Taxation — Section 1429 of the Revised Statutes Construed— Statement Under Oath by Taxpayer. — It is the duty of the taxpayer to furnish the assessor, on demand, the statement on oath required by section 1429 of the Revised Statutes of 1887, and if he neglects or fails to do so, it is the duty of the assessor to assess such taxpayer’s property within his jurisdiction, and in that case the taxpayer cannot recover taxes paid under protest on property so assessed.</p> <p>Refusal to Furnish List of Property — Penalty—Double Taxa-’ tion. — Although property was assessed in the county of A. in 1889, the assessment of the same property in the county of W. in the same year was not double taxation, but a penalty imposed by law for refusal to furnish the statement required by said section 1429.</p> <p>(Syllabus by the court.)</p>