Edward Douglass White

“ The ground for relief alleged was that the assessment had been unlawfully made as the result of an agreement between the city assessor and the county board of equalization, with the approval of the state auditor, that the property of all corporations should be assessed at its true cash value while that of all individuals should be assessed at only 60 per cent of its cash value. ”

“ From the adverse action of this board upon complaint made a right of appeal existed to the county board of equalization, composed of a majority of the county commissioners. The powers of such board were also ample to redress any grievance complained of. Comp. Laws 1909, § 7617. In addition there was a state board of equalization having general authority to correct inequalities between counties; in other words to redress wrongs which were more extensive in character than those arising from the complaint of individuals as to their particular assessments. ”

“ The action of both the courts was taken in disposing of a general demurrer to the bill, and both held that the bill stated no equity because it failed to allege that adequate administrative remedies which were provided by the state law for the correction of the wrongful valuation complained of had been resorted to. ”