State ex rel. Viking Township v. Mikkelson
North Dakota Supreme Court
Appeal by defendant from a judgment awarding a peremptory writ of mandamus against him; Allen, J. ISTo interest or penalty on special assessments or taxes can be charged or collected, in the absence of a statute expressly providing for such interest and penalty. 1 Page & J. Taxation by Special Assessment, § 475, p. 721; Cooley, Taxn. 2d ed. pp. 17, 346; 25 Am. & Eng. Enc. Law, 1231; 27 Am. & Eng. Enc. Law. 777; Elliott v. East Pennsylvania P. Co. 99 IT.
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Appeal by defendant from a judgment awarding a peremptory writ of mandamus against him; Allen, J. ISTo interest or penalty on special assessments or taxes can be charged or collected, in the absence of a statute expressly providing for such interest and penalty. 1 Page & J. Taxation by Special Assessment, § 475, p. 721; Cooley, Taxn. 2d ed. pp. 17, 346; 25 Am. & Eng. Enc. Law, 1231; 27 Am. & Eng. Enc. Law. 777; Elliott v. East Pennsylvania P. Co. 99 IT. S. 573, 25 L. ed. 292; 27 Am. & Eng. Enc. Law, 777; Cooley, Taxn. 2d ed. p. 459. ' All interest and penalty collected by appellant was…
1Opinion of the CourtGoss, J.
This is a proceeding in mandamus to compel the county treasurer of Richland county to credit a collection made by him of interest and penalty collected to the particular drain fund for which such interest and penalty and special assessment was paid. Viking-township, the relator, was assessed $2,641 for special benefits received by highways within its limits from the construction of Viking drain Ho. 14. Upon payment thereof after delinquency, it also paid in addition thereto the sum of $185 as interest and penalty upon such special assessment, which sum was so received by the county treasurer…
2Cases cited10 opinions
- Pine Tree Lumber Co. v. City of FargoNorth Dakota Supreme Court · 1903
- Engstad v. DinnieNorth Dakota Supreme Court · 1898
- Hackney v. ElliottNorth Dakota Supreme Court · 1912
- City of Fargo v. RossNorth Dakota Supreme Court · 1903
- Olson v. ShirleyNorth Dakota Supreme Court · 1903
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Thomas Francis King, (Two Cases)Court of Appeals for the D.C. Circuit · 1973
- State Ex Rel. Clark v. BaileyMontana Supreme Court · 1935
- Marks v. Richmond CountySupreme Court of Georgia · 1927
- Goer v. TaylorNorth Dakota Supreme Court · 1924
- Murray Bros. v. ButtlesNorth Dakota Supreme Court · 1916
5 more not listed; retrieve them via the Exa API.