David Josiah Brewer

“ There is nothing tending to show that the board, in fixing the value of cattle at $7.42, acted fraudulently or with any wrongful intent, or that that valuation was not the result of its deliberate judgment upon sufficient consideration and abundant evidence; and it would be strange, indeed, if an assessment could be set aside because a single witness is found whose testimony is that the valuation was excessive. ”

“ No assessment could be sustained if it depended upon the fact that all parties thought the valuation placed by the assessing board was correct. Something more than an error of judgment must be shown,-something indicating fraud or misconduct. Neither is the fact that an officer of the railroad company came before the board and declared its willingness to pay taxes on a certain valuation, and its intention to resist the payment of taxes on any higher valuation, sufficient to impute fraudulent conduct to the board, although it finally fixed the valuation at the sum named by the railroad company. ”

“ No other evidence was offered by the territory than the delinquent tax list and the above resolution. It is contended that this evidence is insufficient; that the board of supervisors have no power to act except upon the existence of certain precedent conditions which must be affirmatively shown; and, further, that if this be not so, the recital in the resolution of itself shows that there was no sufficient warrant for charging these taxes against the property. ”