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
ON REHEARING.
An earnest appeal has been made to us to order a reargument of this case. We do not think we would be warranted in so doing, but it is proper that we briefly notice some of the claims put forth by the learned counsel in his petition for a rehearing.
It is urged that this is a statutory action, given by § 72 of the revenue law of 1890, and that under that statute it was only necessary for the plaintiff to set forth his record title, and that thereupon it became incumbent upon defendant to affirmatively plead his title under the tax proceedings, and that the burden rested upon him…
2Cases cited10 opinions
- Richman v. Supervisors Muscatine CountySupreme Court of Iowa · 1889
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Kimball v. Town of RosendaleWisconsin Supreme Court · 1877
- Boardman v. BeckwithSupreme Court of Iowa · 1865
- Donley v. City of PittsburghSupreme Court of Pennsylvania · 1892
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