Graves v. Berry
Idaho Supreme Court
APPEAL from the District Court of the Ninth Judicial District, for Fremont County. Hon. James G. Gwinn, J udge. Appeal from an order denying injunction to restrain collection of tax. Where the law requires an estimate or ordinance, or both, to be made and published before the time for levying the tax, the requirements are jurisdictional and must be complied with or the tax will be void.
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APPEAL from the District Court of the Ninth Judicial District, for Fremont County. Hon. James G. Gwinn, J udge. Appeal from an order denying injunction to restrain collection of tax. Where the law requires an estimate or ordinance, or both, to be made and published before the time for levying the tax, the requirements are jurisdictional and must be complied with or the tax will be void. (37 Cye. 971; sec. 2361, McQuillin, Municipal Corp; People v. Plorville, 207 111. 79, 69 N. E'. 623; People v. McElroy, 248 111. 574, 94 N. E. 81; Nelson v. Oklahoma City, etc. R. Go., 24 OkL. 617, 104 Pac.…
1Opinion of the Court
RICE, O. J.
This action was brought to obtain a decree to the effect that a tax levy of the village of Ashton for the year 1919 is null and void, and to obtain an injunction restraining respondents and their agents from certifying or placing upon the tax-roll or collecting the tax.
The allegation of the invalidity of the tax is based upon the fact, admitted for the purposes of this case, that the village trustees did not during the first quarter of the fiscal year, or at any time, prepare or publish an estimate of the probable amount of money necessary for all purposes to be raised for the…
2Cases cited14 opinions
- French v. EdwardsSupreme Court of the United States · 1872
- Boise City Irr. & Land Co. v. ClarkCourt of Appeals for the Ninth Circuit · 1904
- Engstad v. DinnieNorth Dakota Supreme Court · 1898
- Mayor of Baltimore v. GorterCourt of Appeals of Maryland · 1901
- Wilson v. Boise CityIdaho Supreme Court · 1900
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3Cited by10 opinions
- Lebak v. NelsonIdaho Supreme Court · 1940
- Boyer v. Shoshone-Bannock Indian TribesIdaho Supreme Court · 1968
- State v. RichardsonIdaho Supreme Court · 1935
- State Ex Rel. Keefe v. CottonSupreme Court of Florida · 1932
- Downing v. JacobsIdaho Supreme Court · 1978
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