Board of County Commissioners v. Cutter
Supreme Court of Colorado
Appeal from District Court of Arapahoe County: This was an action in assumpsit for money had and received^fcc., by Cutter against the Board of Commissioners of Arapahoe county, to recover certain taxes paid by him under protest. The plaintiff had judgment below, and the Board of Commissioners appealed to this court.
1Opinion of the CourtThatcher, C. J.
It is enacted by section three of “an act to provide for the assessment of and collection of reve*350nue” (Session Laws, 1870, page 88), “that all property, both real and personal, within the Territory, not expressly exempt by law, shall be subject to taxation.” By section eleven of the same act it is provided that all personal property shall be listed in the county where it shall be on the 1st day of May of the then current year. The plaintiff in the court below, residing in California, May the 1st, 1874, held promissory notes executed by different parties in Arapahoe county, and generally…
2Cases cited3 opinions
- City Council v. DunbarSupreme Court of Georgia · 1873
- City of Davenport v. Mississippi & Missouri RailroadSupreme Court of Iowa · 1861
- People v. EastmanCalifornia Supreme Court · 1864
3Cited by11 opinions
- Estate of FairCalifornia Supreme Court · 1900
- City of Detroit v. LewisMichigan Supreme Court · 1896
- Waldron v. PeopleSupreme Court of Colorado · 1928
- Walsh v. City of DenverColorado Court of Appeals · 1898
- Territory of Arizona v. Delinquent Tax-ListArizona Supreme Court · 1890
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