Legal Opinion

Midland Elevator Co. v. Stewart

Supreme Court of Kansas

Decided January 15, 1893PublishedCited by 12 opinions

Error from Wyandotte District Court. Action by the Company against M. W. Stewart, county treasurer of Wyandotte county, and others, to recover the amount of a certain tax paid by plaintiff. On May 7, 1892, a demurrer to the petition was sustained; wherefore the plaintiff comes here. The opinion states the facts. 1. The act of 1887 is in contravention of § 16, article 2, of the constitution.

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Error from Wyandotte District Court. Action by the Company against M. W. Stewart, county treasurer of Wyandotte county, and others, to recover the amount of a certain tax paid by plaintiff. On May 7, 1892, a demurrer to the petition was sustained; wherefore the plaintiff comes here. The opinion states the facts. 1. The act of 1887 is in contravention of § 16, article 2, of the constitution. While the effect of the law, if otherwise valid, would be to change or alter the provisions of said § 220, chapter 25, General Statutes, upon the same subject, it neither refers to it, nor in terms repeals…

1Opinion of the Court

The opinion of the court was delivered by

Valentine, J.:

This was an action brought in the district court of Wyandotte county by the Midland Elevator Company against M. W. Stewart, county treasurer, S. S. Peterson, sheriff, and the board of county commissioners of said county, to recover the sum of $241.44, alleged to have been illegally levied against the plaintiff as taxes for the year 1891, and paid by the plaintiff involuntarily and under protest, and to prevent a seizure of its property. A demurrer to the plaintiff’s petition was sustained by the court, on the ground that it did not state…

2Cases cited6 opinions

  1. Hines v. City of LeavenworthSupreme Court of Kansas · 1865
  2. State ex rel. Johnson v. HitchcockSupreme Court of Kansas · 1862
  3. Comm'rs of Ottawa Co. v. NelsonSupreme Court of Kansas · 1877
  4. Darling v. RodgersSupreme Court of Kansas · 1871
  5. Board of Commissioners v. ShoemakerSupreme Court of Kansas · 1882

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3Cited by12 opinions

  1. Anderson v. Board of County CommissionersSupreme Court of Kansas · 1908
  2. Board of Com'rs v. Ætna Life Ins.Court of Appeals for the Eighth Circuit · 1898
  3. Rambo v. LarrabeeSupreme Court of Kansas · 1903
  4. Rathbone v. Board of Com'rsCourt of Appeals for the Eighth Circuit · 1897
  5. State Ex Rel. Smith v. BrownSupreme Court of Oklahoma · 1909

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

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