Jones v. Board of Commissioners
Nebraska Supreme Court
Error to the district court for 'Hamilton county. Tried below before Post, J. cited Const, art. 9, sec: 1, 6, People v. Hibernia Bank, 51 Cal., 243, in support of the proposition that debts due are not property, and therefore are not taxable; and further argued that the purchase of the bonds was in the ordinary course of business, and not to evade taxation, referring to the evidence, particularly to the ledger, showing purchases of bonds other than those in question, in 1873…
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Error to the district court for 'Hamilton county. Tried below before Post, J. cited Const, art. 9, sec: 1, 6, People v. Hibernia Bank, 51 Cal., 243, in support of the proposition that debts due are not property, and therefore are not taxable; and further argued that the purchase of the bonds was in the ordinary course of business, and not to evade taxation, referring to the evidence, particularly to the ledger, showing purchases of bonds other than those in question, in 1873 and 1876. cited Smith v. The State, 43 Ala., 344. Gen. Stat., 900, Sec. 15. Minturn v. Hays, 2 Cal., 590. Holly Springs…
1Opinion of the Court
Maxwell, Ch. J.
This case was before this court in the year 1877, (5 Neb., 561), but, the record being incomplete, it was remanded to the district court, with instructions to direct an issue to be formed, and to take proofs and determine to whom the plaintiff's alleged indebtedness was due, the actual amount thereof, and the actual amount of taxable moneys and credits he was possessed of at the time the assessment was made. In conformity with these directions the board of county commissioners of Seward county filed a petition in the district court of that county alleging that the actual amount…
2Cases cited2 opinions
- Atchison & Nebraska Railroad v. WashburnNebraska Supreme Court · 1876
- Jones v. County Commissioners of Seward CountyNebraska Supreme Court · 1877
3Cited by15 opinions
- Columbia Savings Bank v. County of Los AngelesCalifornia Supreme Court · 1902
- Whiting Finance Co. v. HopkinsCalifornia Supreme Court · 1926
- International Harvester Co. v. County of DouglasNebraska Supreme Court · 1945
- Mordhorst v. Nebraska Telephone Co.Nebraska Supreme Court · 1890
- Sharpless v. GiffenNebraska Supreme Court · 1896
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