McCann v. Merriam
Nebraska Supreme Court
Appeal from a decree entered in tbe district court of Otoe county, rendered by Pound, J,, sustaining an action by appellee to cancel a tax deed issued according to tbe form and pursuant to tbe laws of 1879, (pp. 327, 333), for tbe taxes of 1876, including among others a road tax of four dollars per quarter section. Even if tbe road tax was illegal, it could not defeat tbe tax deed or render tbe sale invalid.
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Appeal from a decree entered in tbe district court of Otoe county, rendered by Pound, J,, sustaining an action by appellee to cancel a tax deed issued according to tbe form and pursuant to tbe laws of 1879, (pp. 327, 333), for tbe taxes of 1876, including among others a road tax of four dollars per quarter section. Even if tbe road tax was illegal, it could not defeat tbe tax deed or render tbe sale invalid. Laws 1879, sec. 142, p. 334. To defeat tbe tax title,, it should have been shown either that tbe property was not subject to taxation for tbe year or years named in tbe deed; that tbe…
1Opinion of the CourtLake, J.
It was proved on the trial, and the fact is conceded by counsel for the appellant, that in the amount for which the land was sold by the treasurer there was included a road tax for the year 1876, levied without regard to valuation and at the arbitrary rate of four dollars per quarter section. As we have heretofore held, such a levy, under the constitution of 1875, is void. Dundy v. Richardson County, 8 Neb., 508. It is contended, however, on this point, that notwithstanding the inclusion of this void tax, inasmuch as the deed was made under and in pursuance of the revenue act of 1879, its…
2Cases cited1 opinion
- Dundy v. Board of County CommissionersNebraska Supreme Court · 1879
3Cited by5 opinions
- Fisher v. BettsNorth Dakota Supreme Court · 1903
- Western Union Telegraph Co. v. City of OmahaNebraska Supreme Court · 1905
- Baldwin v. MerriamNebraska Supreme Court · 1884
- Pounds v. RodgersSupreme Court of Kansas · 1894
- Blackburn v. LewisOregon Supreme Court · 1904