Blake v. Jacks
Idaho Supreme Court
APPEAL from tbe District Court of Nez Perce County, Second Judicial District. Hon. Edgar C. Steele, Judge. Action to enjoin tbe assessor and tax collector from tbe collection of any tax for tbe payment of certain indebtedness of Nez Perce county that existed prior to tbe annexation of a part of Sbosbone county thereto. Judgment for defendant.
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APPEAL from tbe District Court of Nez Perce County, Second Judicial District. Hon. Edgar C. Steele, Judge. Action to enjoin tbe assessor and tax collector from tbe collection of any tax for tbe payment of certain indebtedness of Nez Perce county that existed prior to tbe annexation of a part of Sbosbone county thereto. Judgment for defendant. Under tbe constitution and statutes of Idaho, whenever a portion of a county is stricken off and annexed to another county, tbe portion so annexed does not become liable for, nor shall it be held to pay any part of, tbe indebtedness of tbe county to…
1Opinion of the CourtSullivan, C. J.
An act was passed by the legislature in 1903 (see Sess. Laws 1903, p. 209) which segregated from Shoshone county a portion of such county and annexed it to Nez Perce county, and this action is brought to test the right of Nez. Perce county to levy and collect taxes on property in said annexed portion for the purpose of paying the principal or interest of warrants or bonded indebtedness created by and existing against said county prior to the annexation.
The facts plead in the complaint were sufficient to put in issue the right of Nez Perce county to levy and collect' taxes on the annexed…
2Cases cited6 opinions
- Commissioners of Laramie County v. COMMISSIONERS OF ALBANY COUNTYSupreme Court of the United States · 1876
- Commissioners of Currituck County v. Commissioners of Dare CountySupreme Court of North Carolina · 1878
- Watson v. Commissioners of PamlicoSupreme Court of North Carolina · 1880
- Shoshone County v. ProfittIdaho Supreme Court · 1906
- Chicago, St. P., M. & O. R. v. Cuming CountyNebraska Supreme Court · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Wheeler School District No. 152 v. HawleyWashington Supreme Court · 1943
- Southern Pacific Co. v. Pima CountyArizona Supreme Court · 1931
- Adriaansen v. Board of Education of Union Free School District No. 1Appellate Division of the Supreme Court of the State of New York · 1927
- LINKY v. Board of County Com'rs of Grand CountySupreme Court of Colorado · 1954
- Keck v. Joint Class a School District No. 370Idaho Supreme Court · 1956
1 more not listed; retrieve them via the Exa API.