Lee v. Stanard
Colorado Court of Appeals
Appeal from the District Court of Kiowa County. This is an agreed case made by the parties pursuant to chapter 24 of the code. The parties stipulated as follows : A certain herd of horses, branded “55” on left shoulder, known as the “ 55 ” herd, consisting of mares and geldings of all ages, and colts, numbering upwards of 500 — the exact number being unknown — ranged in the counties of Bent and Kiowa, but chiefly in Bent.
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Appeal from the District Court of Kiowa County. This is an agreed case made by the parties pursuant to chapter 24 of the code. The parties stipulated as follows : A certain herd of horses, branded “55” on left shoulder, known as the “ 55 ” herd, consisting of mares and geldings of all ages, and colts, numbering upwards of 500 — the exact number being unknown — ranged in the counties of Bent and Kiowa, but chiefly in Bent. In the years 1892, 1893, 1894 and 1895, schedules were returned to the assessor of Kiowa county by George H. Hill, as agent for Alexander Pitts, of a certain number of…
1Opinion of the CourtThomson, J.
We do not see how this judgment can be upheld. Section 2819 of the General Statutes provides as follows : “ All taxes levied or assessed upon personal property of any kind whatsoever, shall be and remain a perpetual lien upon the property so levied upon, until the whole amount of such tax is paid; and if such tax shall not be paid on or before the first day of January next succeeding such levy, it is hereby made the duty of the county treasurer to collect the same by distress and sale of any of the personal property so taxed, or of any other personal property of the person assessed; and if…
2Cases cited3 opinions
- Wilson v. VoightSupreme Court of Colorado · 1886
- Hall v. JohnsonSupreme Court of Colorado · 1895
- Roberts v. JohnsonColorado Court of Appeals · 1895
3Cited by5 opinions
- Farm & Cattle Loan Co. v. FaulknerWyoming Supreme Court · 1926
- Board of Commissioners v. WhittSupreme Court of Colorado · 1923
- The Exchange National Bank of Colorado Springs v. Raymond Hough, as TrusteeCourt of Appeals for the Tenth Circuit · 1958
- Glass & Bryant Mercantile Co. v. Farmers State BankSupreme Court of Colorado · 1927
- Jenkins v. ReevesNew Mexico Supreme Court · 1936