Town of Ketchikan v. Zimmerman
District Court, D. Alaska
This is an action by plaintiff, a municipal corporation, to collect the sum of $20 taxes, together with penalty for nonpayment of the same on lot 2 in block 1 of the town of Ketchikan for the year 1909. The complaint alleges, among other things, that between the 1st day of August, 1909, and the 1st day of November, 1909, one Charles Thiel had been theretofore duly appointed by the common council of the plaintiff corporation as assessor; that the said Thiel thereafter…
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This is an action by plaintiff, a municipal corporation, to collect the sum of $20 taxes, together with penalty for nonpayment of the same on lot 2 in block 1 of the town of Ketchikan for the year 1909. The complaint alleges, among other things, that between the 1st day of August, 1909, and the 1st day of November, 1909, one Charles Thiel had been theretofore duly appointed by the common council of the plaintiff corporation as assessor; that the said Thiel thereafter qualified as such assessor, and did duly list and assess and set down upon the assessment rolls of said town all the real and…
1Opinion of the Court
LYONS, District Judge.
It is apparent from the pleadings that the only questions involved are: First, the sufficiency of the notice to the defendant by the assessor of his filing a list of all the taxable property in the town of Ketchikan with the town clerk; and, second, the sufficiency of the notice, if any notice is required, of the meeting of the common council for the purpose of revising, reviewing, and approving such list or assessment.
*259Referring to the notice required by the assessor of his having filed a list of the property that he has assessed with the clerk, the defendant contends…
2Cases cited8 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Allen v. City of PortlandOregon Supreme Court · 1899
- Wilson v. Inhabitants of TrentonSupreme Court of New Jersey · 1891
- Tripp v. City of YanktonSouth Dakota Supreme Court · 1898
- Lyman v. PlummerSupreme Court of Iowa · 1888
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