Grant v. Bartholomew
Nebraska Supreme Court
Appeal from tbe district court of Douglas county. Heard below before Dueeie, J. Tbe burden of proof is upon tbe defendant. (Miller v. Hurford, 13 Neb. 11; Adams v. Osgood, 12 Neb. 150; Towle v. Holt, 11 Neb. 221; Dillon v. Merriam, 22 Neb. 151; Bryant v. Estalrooh, 16 Neb. 217.) Tbe defenses alleged in tbe answer are technical, and are not a defense to an action for tbe foreclosure of a tax lien.
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Appeal from tbe district court of Douglas county. Heard below before Dueeie, J. Tbe burden of proof is upon tbe defendant. (Miller v. Hurford, 13 Neb. 11; Adams v. Osgood, 12 Neb. 150; Towle v. Holt, 11 Neb. 221; Dillon v. Merriam, 22 Neb. 151; Bryant v. Estalrooh, 16 Neb. 217.) Tbe defenses alleged in tbe answer are technical, and are not a defense to an action for tbe foreclosure of a tax lien. (Roads v. Estalrooh, 35 Neb. 297; Merriam v. Dovcy, 25 Neb. 618; Otoe Ooimty v. Matthews, 18 Neb. 166.) Tbe decree is absolutely void for want of findings of fact. {Doty v. Summer, 12 Neb. 378;…
1Dissent
Ryan, 0.,
dissenting.
I cannot assent to certain propositions upon which it is attempted to found the rights of the appellant, and I shall now state my grounds of objection.. Whatever rights or remedies the appellant possesses depend for their validity upon a private sale made by the county treasurer to him. It is not questioned that the treasurer had no warrant from the county clerk for commanding the collection of the taxes, when, as such treasurer, he sold the land and issued to appellant a certificate evidencing such sale. In the opinion to which I take exceptions it is sought to sustain…
2Cases cited16 opinions
- Merriam v. Moody's ExecutorsSupreme Court of Iowa · 1868
- Van Rensselaer v. . WitbeckNew York Court of Appeals · 1852
- Parker v. Sexton & SonSupreme Court of Iowa · 1870
- Richards v. County CommissionersNebraska Supreme Court · 1894
- State ex rel. Reed v. SmithOregon Supreme Court · 1887
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