William R. Day

“ Indeed, the appellant in its brief filed in this case extracts from its motion for rehearing in the court below, and prints as a part of its argument, a statement to the effect that it is convinced that the board could not lawfully segregate the eight claims from the mass and raise the valuation separately, there being no separate assessment originally; but it contends that the value of the whole tract is equal to all its parts, so that when the value of a part is raised it merely increases the aggregate value of the whole tract. ”

“ The board of equalization shall have power to determine whether the assessed value of any property is too small or too great, and may change and correct any valuation, either by adding thereto or deducting therefrom, if the sum fixed in the assessment roll be too small or too great, whether said sum was fixed by the owner or the assessor ”

“ It provides for a civil action against the owners of the property, to the end that a lien be charged upon land the taxes on which have become delinquent, and that such lien be foreclosed. In Missouri it has been decided that no personal judgment shall be rendered in the proceedings against the owner of the property, nor any execution issue except upon the property charged with the tax. ”