Phillips v. Board of Commissioners
Supreme Court of Kansas
Error from Jefferson County. The facts of the case, sufficient for an understanding of the points decided, appear in the opinion of the court. I. The lands not being taxable, the sale and certificates were void, and there was no lien on the land for taxes. The money paid by plaintiff below, therefore, was paid for the release of a claim that had no existence, and paid without consideration.
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Error from Jefferson County. The facts of the case, sufficient for an understanding of the points decided, appear in the opinion of the court. I. The lands not being taxable, the sale and certificates were void, and there was no lien on the land for taxes. The money paid by plaintiff below, therefore, was paid for the release of a claim that had no existence, and paid without consideration. It should, therefore, be refunded. 8 N. Y., 331; 26 Barb., 423; 4 Pick., 361, 364; 7 Gray [Mass.,] 277; 7 Pick., 26, 27; 12 N. Y, 52, 61, 99, 107, 113; 12 id., 52, 61; 5 Pick., 498; 21 Pick., 64; 17 Mass.,…
1Opinion of the Court
By the Court,
Kingman, C. J.
On the 6th day of November, 1866, the plaintiff in error paid to the county treasurer of Jefferson county three hundred and twenty-seven dollars and eighty-one cents to redeem certain lands then owned by him, which had been sold for taxes on the 4th day of January, 1862, for the taxes of 1860. The lands had been struck off to the county and the tax sale, certificates had previously been assigned to Allen and Keeler, who then held them. The above amount was made up by the amount of the sales and the costs and penalties and the subsequent *416taxes charged up against the…
2Cited by23 opinions
- Lamborn v. County CommissionersSupreme Court of the United States · 1878
- Comm'rs of Wabaunsee Co. v. WalkerSupreme Court of Kansas · 1871
- Taylor v. HallTexas Supreme Court · 1888
- Ladd v. Southern Cotton Press & Manufacturing Co.Texas Supreme Court · 1880
- Thimes v. StumpffSupreme Court of Kansas · 1885
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