Johnson v. Woodburn

The opinion of the court was delivered by

Hopkins, J.:

Plaintiff sought to restrain the collection of taxes on certain contracts for the conveyance of land. He was denied relief, and appeals. He contends, that the contracts were not taxable; that a levy for the property which was omitted in 1918, and 1919, at the 1920 rate of taxation, was not authorized; that the tax could not be placed on the rolls in a township other than that of his residence; and that no penalty could be legally attached for failure to list the property for taxation.

On February 21, 1917, the plaintiff executed certain…