Pierce County v. City of Rugby
North Dakota Supreme Court
Action in District Court, Pierce county, Burr, J., to recover proportionate amounts paid for mothers’ pensions by the county. To sustain the charge of double taxation it must be shown that the second tax was imposed upon the same property, hy the same state or government, during the same taxing period. 37 Cyc. 753, and cases cited.
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Action in District Court, Pierce county, Burr, J., to recover proportionate amounts paid for mothers’ pensions by the county. To sustain the charge of double taxation it must be shown that the second tax was imposed upon the same property, hy the same state or government, during the same taxing period. 37 Cyc. 753, and cases cited. Taxation of lands constituting a portion of the capital stock of banks and the taxation of the stock itself is not double taxation, likewise, the taxation of railway right of way, as such, and the taxation of elevator sites upon the right of way was not double…
1Opinion of the Court
Robinson, Ch. J.
The plaintiff brings this action against the city of Rugby to recover $148.25, being 25 per cent of the sum paid by the county of Pierce on pensions to mothers residing in the city of'Rugby. In counties having a township organization it seems that each township is charged with the necessary relief of its poor. Each township supervisor is an overseer of the poor and the board of county commissioners has the power to reduce or increase any allowance for aid made by an overseer of the poor, and in such cases it is provided the township in which the poor person has a legal…
2Cited by2 opinions
- City of Bismarck v. Burleigh CountyNorth Dakota Supreme Court · 1922
- In re Walker for Mothers' PensionNorth Dakota Supreme Court · 1923