State Ex Rel. Strutz v. Nelson

This proceeding in mandamus was brought by the state on the relation of the attorney general to compel the defendant Bert Nelson to pay to the state treasurer certain state taxes collected by Nelson as treasurer of Griggs county.

There is no dispute as to the facts. Griggs county is one of the organized counties within the state of North Dakota. The defendant Bert Nelson is the treasurer of said county. As such, during the month of March, 1942, in the performance of the duty imposed upon him by the statute (Comp. Laws 1913, § 2156), he collected taxes in the sum of $21,521.46 belonging to the…