Legal Opinion

McCann v. Board of County Commissioners

Nebraska Supreme Court

Decided July 15, 1879PublishedCited by 6 opinions

Error to the district' court of Otoe county. Tried below before Pound, J. The case is stated in the opinion. 1. Plaintiff in error had, in 1868, in order to help the county authorities and raise money for the treasury, purchased at tax sale a large number of tracts of land, paid the amount of tax therefor into the treasury, and taken certificates of sale thereon.

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Error to the district' court of Otoe county. Tried below before Pound, J. The case is stated in the opinion. 1. Plaintiff in error had, in 1868, in order to help the county authorities and raise money for the treasury, purchased at tax sale a large number of tracts of land, paid the amount of tax therefor into the treasury, and taken certificates of sale thereon. Many of these sales were void by reason of the fact that the taxes alleged to be delinquent had been paid by the owners of the lands, who produced receipts, and for other fatal defects. By Sec. 71, Chap. 66, p. 924, Gen. Stat., the…

1Opinion of the Court

Maxwell, Ch. J.

In April, 1876, the defendants in error brought an action against the plaintiff in error in the district court of Otoe county upon the following instrument:

“Nebraska City,Neb., Nov. 22,-1871.
“ On demand we promise to pay the treasurer of Otoe county four hundred and sixty-three dollars and twenty-nine cents, in county general fund warrants.
“ $463.29.
“D. J. McCann & Co.”

The petition alleges that, although the instrument is signed in the partnership name, yet it is the individual obligation of D. J. McCann, and this is not denied.

To this petition the plaintiff in error filed an…

2Cases cited2 opinions

  1. Robinson v. MathwickNebraska Supreme Court · 1876
  2. Stewart v. Otoe CountyNebraska Supreme Court · 1873

3Cited by6 opinions

  1. Jefferson County v. YoungCourt of Appeals of Kentucky · 1905
  2. Lancaster County v. GreenNebraska Supreme Court · 1898
  3. Tyler v. Cass CountyNorth Dakota Supreme Court · 1890
  4. County of Blaine v. BrewsterNebraska Supreme Court · 1891
  5. Smadbeck v. City of Mount VernonAppellate Division of the Supreme Court of the State of New York · 1908

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