Atchison, Topeka & Santa Fé Railroad v. Jaques
Supreme Court of Kansas
Error from Lyon District Court. In September 1873, Jaques purchased from the Railroad Company two quarter-sections of land, on credit, taking contracts from the vendor reciting the terms of sale and purchase.
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Error from Lyon District Court. In September 1873, Jaques purchased from the Railroad Company two quarter-sections of land, on credit, taking contracts from the vendor reciting the terms of sale and purchase. The taxes for that year on said land amounted to $65.15. Such taxes not being paid, the lands were sold by the county treasurer for the delinquent taxes, and struck off to Oscar F. Bretton and H. W. Graham, who afterward assigned and transferred the tax-sale certificates to the Railroad Company. Jaques claimed that the taxes should be paid by the Railroad Company, and an amicable action…
1Opinion of the Court
The opinion of the court was delivered by
Valentine, J.:
The only question involved in this case is the following: At what date in the year 1873 were taxes, as taxes, and for the purposes of their payment, lawfully imposed upon any particular and specific piece of land then subject to taxation?
It seems that on the 16th of September 1873, the plaintiff and defendant entered into a written agreement for the sale and purchase of a certain particular and specific piece of land situated in Reno county. The land was sold on credit. The plaintiff was the vendor, and the defendant the vendee. The…
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