Shuttuck v. Smith
North Dakota Supreme Court
Appeal from District Court, Cass County; McConnell, J. Action by Richard A. Shattuck as administrator of the estate of Annie N. Trelease and others against O. P. Smith and John C. Miller, as county auditor. Judgment for plaintiffs and defendants appeal. When provision is made for an application to a board of equalization or review for the correction of errors in an assessment, such remedy is exclusive. Cooley on Taxation 748; N. P. Ry. Co. v. Patterso7i, 10 Mont. 90, 24 Pac.
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Appeal from District Court, Cass County; McConnell, J. Action by Richard A. Shattuck as administrator of the estate of Annie N. Trelease and others against O. P. Smith and John C. Miller, as county auditor. Judgment for plaintiffs and defendants appeal. When provision is made for an application to a board of equalization or review for the correction of errors in an assessment, such remedy is exclusive. Cooley on Taxation 748; N. P. Ry. Co. v. Patterso7i, 10 Mont. 90, 24 Pac. Rep. 704; Bath v. Whitmore, 79 Me. 182; Comstock v. Grand Rapids, 54 Mich.'641; Raiidle v. Williams, 18 Ark. 380; Sa7i…
1Opinion of the CourtBartholomew, J.
The object sought to be attained by this action is, in effect, the cancellation of certain tax sale certificates upon realty in the City of Fargo, and to permanently enjoin the issuance of any deeds upon such certificates. The plaintiff is the representative of the fee owners of the realty, and the defendant is the tax sale purchaser. The validity o.f the taxes in the City of Fargo, for the years 1890 to 1893, inclusive, is attacked. The basis of the attack consists in alleged under valuations by the assessors, *59and omissions from the assessment roll. There is no claim that plaintiff’s land…
2Cases cited14 opinions
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Dillingham v. SnowMassachusetts Supreme Judicial Court · 1809
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Spencer & Gardner v. PeopleIllinois Supreme Court · 1873
- Citizens' Gas & Mining Co. v. Town of ElwoodIndiana Supreme Court · 1888
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Erickson v. Cass CountyNorth Dakota Supreme Court · 1903
- Beggs v. PaineNorth Dakota Supreme Court · 1906
- Wells County v. McHenryNorth Dakota Supreme Court · 1898
- Fisher v. BettsNorth Dakota Supreme Court · 1903
- Nottage v. City of PortlandOregon Supreme Court · 1899
14 more not listed; retrieve them via the Exa API.