John N. Westfall, Appellant v. Hiram D. Preston, Respondent; Same Appellant v. William H. H. Gere, Respondents

Summary

The Court affirmed the lower courts' judgments for the defendants, holding that the assessors lacked jurisdiction to add the plaintiff to the assessment roll after the statutory deadline, that the board of supervisors and collector were likewise without jurisdiction and thus liable as trespassers, and that the plaintiff's receipt of surplus proceeds does not bar recovery but merely reduces the damages.