Armstrong v. Jarron
Idaho Supreme Court
APPEAL from the District Court of the Second Judicial District for Nez Perce County. Hon. E. C. Steele, Judge. Action to quiet title. Judgment for appellant. Respondent received the register’s final certificate and the receiver’s final receipt for said land on Oct. 25, 1905. Therefore, said land was subject to taxation for all purposes during 1906 and 1907. (See. 1643, Rev. Codes; Witherspoon v. Duncan, 71 U. S. (4 Wall.) 210, 18 L. ed. 339; People ex tel.
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APPEAL from the District Court of the Second Judicial District for Nez Perce County. Hon. E. C. Steele, Judge. Action to quiet title. Judgment for appellant. Respondent received the register’s final certificate and the receiver’s final receipt for said land on Oct. 25, 1905. Therefore, said land was subject to taxation for all purposes during 1906 and 1907. (See. 1643, Rev. Codes; Witherspoon v. Duncan, 71 U. S. (4 Wall.) 210, 18 L. ed. 339; People ex tel. McCullough v. Shearer, 30 Cal. 645, and eases cited; Black, Tax Titles, sec. 37, and authorities cited; 1 Cooley, Taxation, 3d ed., p.…
1Dissent
SULLIVAN, J.,
Dissenting. — I am unable to concur in the conclusion reached by my associates, and shall briefly state my views upon one.point in the case.
Under the provisions of sec. 1739, Bev. Codes, the tax collector is required to make up and on the fourth Monday of January deliver to the county auditor a complete delinquent list of all property and persons then owing taxes, and *774must deliver his assessment-roll to the auditor to remain on file in his office. This statute clearly contemplates that a delinquent list must be made, and I think it contemplates a different and separate list from…
2Cases cited7 opinions
- Frazier v. PrinceSupreme Court of Oklahoma · 1899
- Asper v. MoonUtah Supreme Court · 1902
- Kepley v. ScullyIllinois Supreme Court · 1900
- McGee v. SampselleWest Virginia Supreme Court · 1899
- Mullins v. ShawMississippi Supreme Court · 1900
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