Barnard v. Mercer
Supreme Court of Kansas
Error from Phillips District Court. The plaintiff in error brought this case against the defendant, as county treasurer of Phillips county, to restrain the collection of the taxes for the year 1892, on certain lands owned by the plaintiff in said county, alleging that the taxes had been paid and a receipt therefor duly issued, but that the defendant had advertised the lands for sale for such taxes, and intended to sell them on the first Tuesday of September, 1893. A…
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Error from Phillips District Court. The plaintiff in error brought this case against the defendant, as county treasurer of Phillips county, to restrain the collection of the taxes for the year 1892, on certain lands owned by the plaintiff in said county, alleging that the taxes had been paid and a receipt therefor duly issued, but that the defendant had advertised the lands for sale for such taxes, and intended to sell them on the first Tuesday of September, 1893. A temporary injunction was granted, and thereafter the defendant answered, denying that the taxes had been paid. On this issue the…
1Opinion of the Court
The opinion of the court was delivered by
Allen, J.:
The plaintiff claims that, under the facts stated, the taxes were paid, and the tax lien discharged. A tax receipt was issued by the county treasurer, and the taxes were marked paid on the tax roll. The court, however, holds that they were not paid in fact, and the only question we are required to determine is, whether the evidence, taken all together, shows, without contradiction, that the taxes were paid. The general rule is, that taxes can only be paid in money, unless the law specifically authorizes the treasurer to receive something…
2Cases cited2 opinions
- Judd v. DriverSupreme Court of Kansas · 1863
- Houghton v. City On BostonMassachusetts Supreme Judicial Court · 1893
3Cited by10 opinions
- Skinner v. MitchellSupreme Court of Kansas · 1921
- Eggleston v. PlowmanSouth Dakota Supreme Court · 1926
- People Ex Rel. Smith v. WoodsIllinois Supreme Court · 1933
- Weidler v. Arizona Power Co.Arizona Supreme Court · 1932
- Vial v. ParadisIdaho Supreme Court · 1927
5 more not listed; retrieve them via the Exa API.