Ryan v. Board of Commissioners
Supreme Court of Kansas
Error from, Leavenworth District Court. Action by Matthew Ryan against The Board of Commissioners of Leavenworth County, and the sheriff of that county, to enjoin the collection of a tax of 1881, on his stock in the Leavenworth coal company. Trial at the April Term, 1882, of the court, before the court, a jury being waived. The court found the facts specifically, and stated its conclusion of law thereon.
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Error from, Leavenworth District Court. Action by Matthew Ryan against The Board of Commissioners of Leavenworth County, and the sheriff of that county, to enjoin the collection of a tax of 1881, on his stock in the Leavenworth coal company. Trial at the April Term, 1882, of the court, before the court, a jury being waived. The court found the facts specifically, and stated its conclusion of law thereon. The facts found are these: “1. The Leavenworth coal company is a mining corporation, and owns twenty acres of land, which is in Kickapoo township, in Leavenworth county, Kansas, and was a…
1Opinion of the Court
The opinion of the court was delivered by
Horton, C. J.:
The objections to the collection of the taxes levied upon the shares of stock owned by the plaintiff in the Leavenworth coal company — a mining corporation — are two fold:
I. It is contended that the individual stockholders of the corporation are not liable to be taxed for their respective shares thereof, because the property of the company is assessed to the corporation and taxed in the township where it is located, and therefore that the taxation of the stock to the individual stockholders would be duplicate taxation. Section 12, ch.…
2Cases cited4 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868
- People ex rel. Burke v. BadlamCalifornia Supreme Court · 1881
- Kansas Pacific Railway Co. v. RussellSupreme Court of Kansas · 1871
3Cited by5 opinions
- Sparks v. City Nat. Bank of LawtonSupreme Court of Oklahoma · 1908
- King County v. Northern Pac. Ry. Co.Court of Appeals for the Ninth Circuit · 1912
- Witschy v. SeamanSupreme Court of Kansas · 1911
- Gibbins v. AdamsonCourt of Appeals of Kansas · 1897
- Murphy v. HindmanSupreme Court of Kansas · 1887