Gaar, Scott & Co. v. Sorum
North Dakota Supreme Court
Appeal from District Court, Traill County; Pollock, J. Action by Gaar, Scott & Co. against J. A. Sorum, as sheriff. Judgment for defendant, and plaintiff appeals.
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Appeal from District Court, Traill County; Pollock, J. Action by Gaar, Scott & Co. against J. A. Sorum, as sheriff. Judgment for defendant, and plaintiff appeals. Personal property brought into the state after April 1st'in any year is not taxable for that year, for the reason that the statute fixing the date for listing, assessment and valuation requires, not only that the property be valued as of that date but that it be listed in the name of the person owning it on that date; and also that it have a status as taxable property in this state on that day; otherwise, the rule of uniformity…
1Opinion of the CourtYoung, J.
The plaintiff is a foreign corporation engaged in the manufacture of threshing machines in the city of Richmond, Ind. This action was brought to recover the sum of $59.22 paid by the plaintiff to the defendant as sheriff of Traill county for an alleged personal property tax assessed by the taxing officers of said county in the year 1900 upon a certain threshing engine and separator, of which the plaintiff was the owner. Payment of the tax in question was made by plaintiff under protest, and under the coercion of a seizure of its property by the defendant sheriff. The defendant interposed a…
2Cases cited4 opinions
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- State ex rel. Bauer v. EdwardsSupreme Court of Missouri · 1896
- Hayden v. RoeWisconsin Supreme Court · 1886
- Polk County v. KauffmanSupreme Court of Iowa · 1898
3Cited by4 opinions
- State ex rel. Linde v. PackardNorth Dakota Supreme Court · 1916
- State Ex Rel. Bryant v. DolanSouth Dakota Supreme Court · 1933
- Preston A. Blair Co. v. JensenIdaho Supreme Court · 1930
- United Telephone Mutual Aid Corp. v. StateNorth Dakota Supreme Court · 1957