Armstrong v. Treasurer of Athens County
Ohio Supreme Court
This is a bill in chancery from the county of Athens. The bill was filed by the complainants, to enjoin the defendants from the collection of a state tax, levied upon certain lands owned by them in the county of Athens, as tenants in fee simple. To the bill there is an answer; and upon bill and answer the case is submitted to the court.
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This is a bill in chancery from the county of Athens. The bill was filed by the complainants, to enjoin the defendants from the collection of a state tax, levied upon certain lands owned by them in the county of Athens, as tenants in fee simple. To the bill there is an answer; and upon bill and answer the case is submitted to the court. The case made is this: The complainants in severalty, as tenants in fee simple, own separate tracts of land in the township of Alexander, in said county of Athens, and which is known as one oí the college townships, commonly so called. They derive title by…
1Opinion of the CourtHitchcock, J.
There is one question which seems to have been overlooked by counsel, but which it is apprehended is decisive of the case. Here are several complainants, having no community of interest, yet joining in the same bill. It is true they hold land derived from the same source and charged with a tax under similar circumstances. But still they hold in severalty separate parcels of land, each parcel charged with a separate amount of tax, and each parcel liable for the tax charged upon itself. Under these circumstances there is an improper joinder of parties, and for this reason, if for no other, the…
2Cases cited1 opinion
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
3Cited by24 opinions
- Daniels v. BenedictCourt of Appeals for the Eighth Circuit · 1899
- King v. MollohanSupreme Court of Kansas · 1900
- Leach v. RainsIndiana Supreme Court · 1897
- Dutton v. DuttonIndiana Supreme Court · 1868
- Hoagland v. HoaglandOhio Supreme Court · 1925
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