Fields v. Russell
Supreme Court of Kansas
Error from, Wabaunsee District Court. Action brought by Fields against Russell, as sheriff of Wabaunsee county, to enjoin the defendant from the collection of a tax levied upon certain personal property of plaintiff.
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Error from, Wabaunsee District Court. Action brought by Fields against Russell, as sheriff of Wabaunsee county, to enjoin the defendant from the collection of a tax levied upon certain personal property of plaintiff. The record discloses the following facts: That the plaintiff was a resident of Wabaunsee county, and was on March 1, 1885, duly assessed by the trustee of Alma township in said county; and that among other property, plaintiff owned 157 head of neat cattle, which were assessed at $3,840; that on the first Monday in June, 1885, the board of county commissioners of said county met…
1Opinion of the Court
Opinion by
Clogston, C.:
The facts are substantially admitted, and upon these facts the plaintiff contends that the board of equalization had no authority or right to raise the assessment of Alma township; second, that plaintiff was entitled to a credit on his assessment of the amount of the incumbrance on the neat cattle; third, that the poor-fund tax of two mills and also the three-mill county road tax levied on the said assessment are both illegal. Section 74, ch. 107, of the tax law, provides for a board of equalization and prescribes its duties, which are that it shall meet on the first…
2Cited by13 opinions
- Speer v. Board of County Com'rsCourt of Appeals for the Eighth Circuit · 1898
- Symns v. GravesSupreme Court of Kansas · 1902
- People v. PitcherSupreme Court of Colorado · 1916
- Ray v. ArmstrongCourt of Appeals of Kentucky · 1910
- Wores v. Imperial Irrigation DistrictCalifornia Supreme Court · 1924
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