Advance Thresher Co. v. Beck
North Dakota Supreme Court
Appeal from District Court, McLean county; W. H. Winchester, J. Action to recover the amount of certain personal property taxes paid under protest. Erom an order overruling a demurrer to the answer, plaintiff appeals. Personal property taxes cannot be made a lien paramount to prior mortgage.
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Appeal from District Court, McLean county; W. H. Winchester, J. Action to recover the amount of certain personal property taxes paid under protest. Erom an order overruling a demurrer to the answer, plaintiff appeals. Personal property taxes cannot be made a lien paramount to prior mortgage. Binkert v. Wabash R. Co. 98 Ill. 216; State, Maeknet, Prosecutor, v. Newark, 42 N. J. L. 38; Bibbins v. Clark, 90 Iowa, 230, 29 L.R.A. 278, 57 N. W. 884, 59 N. W. 290; Parsons v. East St. Louis Gaslight & Coke Co. 108 Ill. 380, and cases there cited. Taxes may be paid under protest and suit to recover…
1Opinion of the CourtFisk, J.
This is an appeal from an order of the district court of'
McLean county overruling a demurrer to the answer. The object of the action is the recovery of a certain sum paid by plaintiff to defendant under protest, in satisfaction of certain personal property taxes assessed and levied against one Hayes Bollman for the years 1904 to 1907 inclusive. The facts are not in dispute, and briefly stated are as follows: On September 14, 1906, plaintiff, being the-owner of a certain threshing separator, sold and delivered the same, together with certain other personal property, to said Bollman for the…
2Cases cited5 opinions
- United States v. FisherSupreme Court of the United States · 1805
- United States v. Hooe Et Al.Supreme Court of the United States · 1805
- Binkert v. Wabash Railway Co.Illinois Supreme Court · 1881
- Bridewell v. MortonSupreme Court of Arkansas · 1885
- Anderson v. StateMississippi Supreme Court · 1852
3Cited by14 opinions
- Minneapolis Threshing Machine Co. v. Roberts CountySouth Dakota Supreme Court · 1914
- Scottish American Mortgage Co. v. Minidoka CountyIdaho Supreme Court · 1928
- Union Cent. Life Ins. Co. v. BlackUtah Supreme Court · 1926
- Farm & Cattle Loan Co. v. FaulknerWyoming Supreme Court · 1926
- First National Bank v. KellyNorth Dakota Supreme Court · 1917
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