Northern Pacific Railroad v. Barnes
North Dakota Supreme Court
PPHAL from district court, Burleigh county; Hon. Roderick Rose, Judge. Action by the Northern Pacific Railroad Company against Jerry .A. Barnes, county treasurer of McLean county, to restrain the sale of certain land for taxes. Judgment dismissing the action on demurrer. Plaintiff appeals. The sale of the plaintiff’s land is unauthorized because the taxes are void by reason of defects in the assessment and levy.
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PPHAL from district court, Burleigh county; Hon. Roderick Rose, Judge. Action by the Northern Pacific Railroad Company against Jerry .A. Barnes, county treasurer of McLean county, to restrain the sale of certain land for taxes. Judgment dismissing the action on demurrer. Plaintiff appeals. The sale of the plaintiff’s land is unauthorized because the taxes are void by reason of defects in the assessment and levy. Morrill v. Taylor, 6 Neb. 236; Clark v. Crane, 5 Mich. 151; Marsh v. Clark County, 42 Wis. 502; Yan Rensslaer v. Witbeck, 7 N. Y. 517; Westfall v. Preston, 49 N. Y. 349; Bradley v.…
1DissentCorliss, C. J.
(dissenting.) I am unable to agree with the views expressed in the prevailing opinion. The plaintiff invokes the interposition of equity to stay the collection of taxes assessed against its land grant in the county of McLean. It rests its claim for equitable relief upon two grounds: It insists that the land grant was exempt from taxation; it asserts that the tax proceedings were illegal and void. We will discuss these propositions in their order. The contention that the land grant was exempt is based upon the provisions of chapter 99 of the Laws of 1883. This statute, in substance, declares…
2Cases cited49 opinions
- United States v. REESESupreme Court of the United States · 1876
- United States v. FreemanSupreme Court of the United States · 1845
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
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