Powers v. First National Bank
North Dakota Supreme Court
Appeal from District Court, McHenry county; Falda, Ir., J. Action by Frederick A. Powers against the First National Bank of Bottineau and others. Judgment for plaintiff, and defendants appeal. Where there is no levy there is no tax and neither the amount of purchase or subsequent tax is recoverable.
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Appeal from District Court, McHenry county; Falda, Ir., J. Action by Frederick A. Powers against the First National Bank of Bottineau and others. Judgment for plaintiff, and defendants appeal. Where there is no levy there is no tax and neither the amount of purchase or subsequent tax is recoverable. Tyler v. Cass Co., 1 N. D. 369, 48 N. W. 232; Budge v. Grand Forks, 1 N. D. 309, 47 N. W. 390; McHenry v. Brett, 81 N. W. 65 (N. D.) ; Bailee v. Early, 33 N. W. 677; Roberts v. Duds, 10 N. W. 740 (Iowa); Barber -v. Evans, 27 Minn. 92, 6 N. W. 445; Crosby v. Busch, 74 N. W. 464 (Mich.) ; Broxson v.…
1Opinion of the CourtMorgan, C. J.
The plaintiff brings an action against McHenry county and one W. H. McIntosh, seeking to cancel and annul four tax certificates issued on • a tax sale in 1900 for the delinquent taxes of 1899. The defendant bank is the holder of such certificates under an assignment thereof from said McIntosh, the purchaser at the sale, and was substituted as defendant in place of said McIntosh at the trial. The complaint alleges that plaintiff is the owner of the land, which was sold for such delinquent taxes in separate tracts, comprising in all 480 acres; that the defendants claim interests and liens in…
2Cases cited6 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- State Finance Co. v. BeckNorth Dakota Supreme Court · 1906
- Tracy v. WheelerNorth Dakota Supreme Court · 1906
- O'Neil v. TylerNorth Dakota Supreme Court · 1892
- Douglas v. City of FargoNorth Dakota Supreme Court · 1904
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Holland v. HotchkissCalifornia Supreme Court · 1912
- Hackney v. ElliottNorth Dakota Supreme Court · 1912
- Larson v. PeppardMontana Supreme Court · 1909
- Wilson v. PolsfutNorth Dakota Supreme Court · 1951
- Sexton v. SutherlandNorth Dakota Supreme Court · 1917
8 more not listed; retrieve them via the Exa API.