Kootenai County v. Hope Lumber Co.
Idaho Supreme Court
APPEAL from the District Court of First Judicial District for Kootenai County. Hon. Ralph T. Morgan, Judge. Action to recover road poll tax from an employer of the persons owing the tax. Judgment for the defendant. The statute providing for seizure and sale of personal property by the road overseer in ease of nonpayment of the road poll tax is an accumulative remedy, and not an exclusive remedy.
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APPEAL from the District Court of First Judicial District for Kootenai County. Hon. Ralph T. Morgan, Judge. Action to recover road poll tax from an employer of the persons owing the tax. Judgment for the defendant. The statute providing for seizure and sale of personal property by the road overseer in ease of nonpayment of the road poll tax is an accumulative remedy, and not an exclusive remedy. The existence of this additional remedy does not in any manner interfere with the remedy which formerly existed, and the means of enforcement do not in the least interfere, but each can be exercised…
1Opinion of the CourtSullivan, J.
This action was brought by' Kootenai county, in the probate court of that county, against the Hope Lumber Company for the purpose of collecting from that corporation the road poll taxes of some of its employees. The plaintiff alleges the corporate existence of the plaintiff as well as of the defendant. It also alleges- that one Jerry Slavins was the duly appointed road overseer of road district No. 7 in said county, and the service of notice upon the Hope Lumber Company to pay the road poll taxes of certain employees of that company, a copy of which notice is attached to the complaint. It is…
2Cases cited1 opinion
- Village of Sand Point v. DoyleIdaho Supreme Court · 1903
3Cited by6 opinions
- In Re BladesIdaho Supreme Court · 1939
- Steensland v. HessIdaho Supreme Court · 1913
- Albers v. Independent Sch. Dist. No. 302 of Lewis Co.Idaho Supreme Court · 1971
- Commercial Service Corp. v. L. Paulle-Midway Fixture & Show Case Co.South Dakota Supreme Court · 1954
- Scheel v. RinardIdaho Supreme Court · 1967
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