Joseph McKenna

“ Plaintiff in error asserts the correctness of the finding of the trial court, and insists that it is the only finding that could have been made, and bases the argument against the taxes assessed on that insistence. ”

“ On the question of fact, if it be such, as to what the item 'of other property at $856,400.56,' in the assessment by the board of equalization, was constituted of the trial court and the supreme court of the state are not in accord. The trial court found the 'fact to be from the evidence that, in valuation 'of other property' of defendant, the state board took into consideration the franchise of defendant company.' It is apparent from the court's opinion that by franchise the court meant the rights and privileges obtained by the plaintiff in error under the act of Congress of July 24, 1866. ”

“ And we think overvaluation of property cannot be a ground of defense at law. In other words, the action of the tax officers, being in the nature of a judgment, must be yielded to until set aside. This can only be done in a direct proceeding. The property owner is in effect a plaintiff, and the condition of relief against the enforcement of the quasi judicial order, which he attacks, is a tender of payment of the taxes that he ought to pay. ”