Board of County Commissioners v. Gray
Nebraska Supreme Court
Error to the district court of Otoe county. H. IT. Gray, defendant in error, filed his claim with the county commissioners of Otoe county, asking that the county refund to him $84.11, alleged to have been by him paid into the treasury of said county on March 11, 1875, for the sale to him of certain real estate by the treasurer thereof for delinquent taxes for the year 1873. The claim stated that the purchase for said delinquent taxes was made at private sale; that the tax…
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Error to the district court of Otoe county. H. IT. Gray, defendant in error, filed his claim with the county commissioners of Otoe county, asking that the county refund to him $84.11, alleged to have been by him paid into the treasury of said county on March 11, 1875, for the sale to him of certain real estate by the treasurer thereof for delinquent taxes for the year 1873. The claim stated that the purchase for said delinquent taxes was made at private sale; that the tax for 1873 on said real estate had been paid by the owner long prior to the sale to defendant in error; that the treasurer…
1Opinion of the CourtLake, J.
The action below was brought under sec. 71 of the general revenue act [Gen. Statutes, 924], which is as follows: “ "When by mistake or wrongful act of the treasurer or other officer, land has been sold contrary to the provisions of this act, the county is to save the purchaser harmless 'by paying him the amount of principal and interest to which he would have been entitled had the land been rightfully sold; and the treasurer or other officer and their sureties shall be liable for the amount on their bonds to the county, or the purchaser may recover the amount directly from the treasurer or…
2Cited by2 opinions
- Budge v. City of Grand ForksNorth Dakota Supreme Court · 1890
- Merriam v. County of OtoeNebraska Supreme Court · 1884