Board of County Commissioners v. Hopper

The opinion of the court was delivered by

Dawson, J.:

This novel action seeks to charge the defendant owners of certain town lots with a personal judgment for damages for the removal of improvements therefrom, which caused a deficiency in the amount realized on the sale of the lots under tax foreclosure proceedings.

Prior to 1911 the Ness City Mill, Light & Ice Company owned the town lots in question. On these lots was a mill of considerable value, equipped with engines, boilers, machinery, etc. The mill was partially destroyed by fire on June 21,1911. The defendant Hopper, *502president of the…