State ex rel. Sorensen v. State Bd. of Equal. (In re Equalization of Assessment of Natural Gas Pipe Lines)

Citation123 Neb. 259,243 N.W. 264
Decision Date22 June 1932
Docket NumberNo. 28085.,28085.
PartiesIN RE EQUALIZATION OF ASSESSMENT OF NATURAL GAS PIPE LINES. STATE EX REL. SORENSEN, ATTY. GEN., ET AL. v. STATE BOARD OF EQUALIZATION AND ASSESSMENT (SOMMERVILLE, INTERVENER).
CourtSupreme Court of Nebraska

123 Neb. 259
243 N.W. 264

IN RE EQUALIZATION OF ASSESSMENT OF NATURAL GAS PIPE LINES.
STATE EX REL. SORENSEN, ATTY. GEN., ET AL.
v.
STATE BOARD OF EQUALIZATION AND ASSESSMENT (SOMMERVILLE, INTERVENER).

No. 28085.

Supreme Court of Nebraska.

June 22, 1932.


Error to State Board of Equalization and Assessment.

Dissenting opinion, filed subsequent to filing of majority opinion reported in 242 N. W. 609.

*264DAY, J. (dissenting).

A dissent to the majority opinion is respectfully registered with the following observations:

1. The supreme executive power shall be vested in the Governor. Const. art. 4, § 6. As commander-in-chief of the military forces of the state he may call out the same to execute the law. Const. art. 4, § 14. The civil administration of the law of the state is vested in the Governor. Comp. St. 1929, § 81-101. Sections 84-201 to 84-210, Comp. St. 1929, fix the duties of the Attorney General of the state. The duties and powers conferred upon him by these sections do not include the right to appeal from an order of the state board of equalization and assessment.

2. The right to bring error proceedings from an order of the state board of equalization and assessment is statutory. It is provided for by section 77-1004, Comp. St. 1929, and is limited to any person, county or municipality affected thereby. This section does not confer upon the Attorney General in an official capacity the right of taking such an appeal. Section 77-509, Comp. St. 1929, provides for error proceedings from the board of equalization and assessment in the case of railroad property and specifically provides that the Attorney General in such a case shall have the right to bring the proceedings. It may be fairly inferred that, where the Legislature does not confer this right, the right does not exist. In Reimers v. Merrick County, 82 Neb. 639, 118 N. W. 113, 114, this court held: “Whenever the Legislature provides for an appeal to a court from a decision of a board of equalization, that court, no matter what may be its grade, is one of limited jurisdiction for said purpose, and must keep strictly within the letter of the statute defining its power.”

3. One of the duties of the Attorney General is to represent the state and the executive officers. The statutes give him some discretion in this matter. However, this ought not to be held to give him authority to appear in an action adverse to the state or the executive officers in the absence of corruption or criminal acts of the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT