Nebraska Supreme Court July 1, 1966, Nos. 36186 and 36192 (County of Lancaster v. State Board of Equalization & Assessment)

Spencer, J.,

dissenting.

I respectfully dissent from the majority opinion because I cannot be a party to a guessing game in a judicial proceeding. To sustain the order of the State Board of Equalization and Assessment required the court to go outside the record, as the opinion itself suggests.