South Platte Land Co. v. City of Crete
Nebraska Supreme Court
Appeal by defendants from a decree rendered against them in the district court of Saline county, Weaver, J., presiding, perpetually enjoining the coleetion of taxes assessed and levied upon the property of plaintiff for the year 1874. cited Cooley on Taxation-, 195. Saxton v. Nims, 14 Mass., 315. Grommet v. Pearson, 18 Maine, 344. Palmer v. Boling, 8 Cal., 384. Hartwell v. Boot, 19 Johns., 345. Guy v. Washburn, 23 Cal., 111. Lessees of Wardv.
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Appeal by defendants from a decree rendered against them in the district court of Saline county, Weaver, J., presiding, perpetually enjoining the coleetion of taxes assessed and levied upon the property of plaintiff for the year 1874. cited Cooley on Taxation-, 195. Saxton v. Nims, 14 Mass., 315. Grommet v. Pearson, 18 Maine, 344. Palmer v. Boling, 8 Cal., 384. Hartwell v. Boot, 19 Johns., 345. Guy v. Washburn, 23 Cal., 111. Lessees of Wardv. Barrows, 2 Ohio State, 242. cited Butler v. Supervisors, 26 Mich., 22. Barling v. Gunn, 50 111., 428. Cooley on Taxation, 266. South Platte Land Go. v.…
1Opinion of the CourtLake, J.
The first question.raised by the appellant goes to the sufficiency of the facts stated in the petition to constitute a cause of action.
Where the suit is at law for the purpose of depriving one of his property through the medium of the taxing power, the courts look upon the proceedings under revenue laws far differently than where it is in equity asking an injunction to restrain the collection óf a tax. In the former case all the essential requirements of the law must have been met, -or the action will fail, and the ownership of the property remain unaffected, while in the latter, unless the…
2Cases cited3 opinions
- Wood v. HelmerNebraska Supreme Court · 1880
- South Platte Land Co. v. Board of County CommissionersNebraska Supreme Court · 1878
- Dundy v. Board of County CommissionersNebraska Supreme Court · 1879
3Cited by12 opinions
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- Hallo v. HelmerNebraska Supreme Court · 1881
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- Spargur v. RomineNebraska Supreme Court · 1894
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