Legal Opinion

Armstrong v. Jarron

Idaho Supreme Court

Decided May 3, 1912PublishedCited by 12 opinions

APPEAL from the District Court of the Second Judicial District for Nez Perce County. Hon. E. C. Steele, Judge. Action to quiet title. Judgment for appellant. Respondent received the register’s final certificate and the receiver’s final receipt for said land on Oct. 25, 1905. Therefore, said land was subject to taxation for all purposes during 1906 and 1907. (See. 1643, Rev. Codes; Witherspoon v. Duncan, 71 U. S. (4 Wall.) 210, 18 L. ed. 339; People ex tel.

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APPEAL from the District Court of the Second Judicial District for Nez Perce County. Hon. E. C. Steele, Judge. Action to quiet title. Judgment for appellant. Respondent received the register’s final certificate and the receiver’s final receipt for said land on Oct. 25, 1905. Therefore, said land was subject to taxation for all purposes during 1906 and 1907. (See. 1643, Rev. Codes; Witherspoon v. Duncan, 71 U. S. (4 Wall.) 210, 18 L. ed. 339; People ex tel. McCullough v. Shearer, 30 Cal. 645, and eases cited; Black, Tax Titles, sec. 37, and authorities cited; 1 Cooley, Taxation, 3d ed., p.…

1Opinion of the CourtStewart, C. J.

The respondent, Francis M. Armstrong, commenced this action in the district court of Nez Perce county for the purpose of quieting his title to 160 acres of land located in said county and described as follows: The northeast quarter of the southwest quarter, the north half of the southeast quarter, the southeast quarter of the southeast quarter of section 30, township 32 north, range 3 W., B. M. The complaint alleges that he is the owner in fee simple of the property and that the defendant claims an estate in said land adverse to the plaintiff, under and by virtue of a certain tax sale…

2Cases cited34 opinions

  1. McCready v. Sexton & SonSupreme Court of Iowa · 1870
  2. Saranac Land & Timber Co. v. Comptroller of New YorkSupreme Court of the United States · 1900
  3. Couts v. CornellCalifornia Supreme Court · 1905
  4. De Treville v. SmallsSupreme Court of the United States · 1879
  5. Auditor General v. SparrowMichigan Supreme Court · 1898

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3Cited by12 opinions

  1. Wasden v. FoellIdaho Supreme Court · 1941
  2. In Re Overland Co. v. UtterIdaho Supreme Court · 1927
  3. Sines v. BlaserIdaho Supreme Court · 2012
  4. Telonis v. StaleyUtah Supreme Court · 1940
  5. Lawyer v. SamsIdaho Supreme Court · 1951

7 more not listed; retrieve them via the Exa API.

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