Legal Opinion

State ex rel. Lewis v. Smith

Indiana Supreme Court

Decided February 28, 1902No. 19,752PublishedCited by 38 opinions

From Marion Circuit Court; H. C. Allen, Judge. Mandamus by State on the relation of Martha Lewis and others against Harry B. Smith, auditor of Marion county, to compel such auditor to allow a' deduction from the assessed valuation of relators’ real estate on account of a mortgage indebtedness thereon. From a judgment in favor of respondent on demurrer to alternative writ, relators appeal.

1Opinion of the CourtGillett, J.

This is an action of mandamus instituted by the appellant’s relators against the appellee. The appellee filed a demurrer to the application and alternative writ, which was sustained by the court below. To this ruling the relators excepted, and refused to plead further, and from the final judgment against them, that was subsequently. rendered, they prosecute this appeal.

Counsel discuss but one question in this case, namely, the constitutionality of an act of the General Assembly of this State entitled, “An act concerning the taxation of real estate *544encumbered by mortgage, and declaring an…

2Cases cited33 opinions

  1. Davidson v. New OrleansSupreme Court of the United States · 1878
  2. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  3. Hayes v. MissouriSupreme Court of the United States · 1887
  4. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  5. County of Mobile v. KimballSupreme Court of the United States · 1881

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3Cited by38 opinions

  1. Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
  2. State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
  3. Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
  4. Board of Commissioners v. JohnsonIndiana Supreme Court · 1909
  5. Baldwin v. MoroneyIndiana Supreme Court · 1910

33 more not listed; retrieve them via the Exa API.

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