Legal Opinion

Achenbach v. Kincaid

Idaho Supreme Court

Decided February 25, 1914PublishedCited by 40 opinions

APPEAL from tbe District Court of the Third Judicial District for Ada County. Hon. Carl A. Davis, Judge. Petition for writ of mandate to compel the board of county commissioners and county assessor of Ada county to assess all motor vehicles that escaped taxation for the year 1913, under the highway commission act. Demurrer to petition sustained by lower court.

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APPEAL from tbe District Court of the Third Judicial District for Ada County. Hon. Carl A. Davis, Judge. Petition for writ of mandate to compel the board of county commissioners and county assessor of Ada county to assess all motor vehicles that escaped taxation for the year 1913, under the highway commission act. Demurrer to petition sustained by lower court. This purported amendment relating to property exempt from taxation does not comply with the constitution, see. 18, art. 3. The legislature, by the title of the highway commission act, declared that they intended to amend see. 1644, Kev.…

1Opinion of the Court

BUDGE, District Judge.

On July 22, 1913, appellant filed in the district court of the third judicial district within and for Ada county, Idaho, his petition for an alternative writ of mandate to be directed, first, to William Howell, August Carlson and William Briggs, constituting the board of county commissioners of said Ada county, commanding them to enforce and compel an assessment of all property within said Ada county at a fair cash value, and in particular all automobiles, motorcycles and other motor vehicles that escaped taxation for the year 1913; and, second, to William Kincaid,…

2Cases cited16 opinions

  1. State v. CassidySupreme Court of Minnesota · 1875
  2. Winters v. City of DuluthSupreme Court of Minnesota · 1901
  3. State v. BarrettIndiana Supreme Court · 1909
  4. Commonwealth v. BarneyCourt of Appeals of Kentucky · 1903
  5. Pioneer Irrigation District v. BradleyIdaho Supreme Court · 1902

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

3Cited by40 opinions

  1. Diefendorf v. GalletIdaho Supreme Court · 1932
  2. Leonardson v. MoonIdaho Supreme Court · 1969
  3. Ada County Assessor v. Roman Catholic Diocese of BoiseIdaho Supreme Court · 1993
  4. State v. NelsonIdaho Supreme Court · 1923
  5. Meyers v. City of Idaho FallsIdaho Supreme Court · 1932

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

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