Spargur v. Romine
Nebraska Supreme Court
Error from the district court of Dawes county. Tried below before Bartow, J. The facts are stated in the opinion. The petition in this case shows that there was some kind of an assessment, some sort of a levy of taxes, and some kind of a tax list, which, for some reason not stated, was, in point of law, not good as such. This is not sufficient. There must be some facts stated from which the court can see that the assessment is in fact a legal nullity.
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Error from the district court of Dawes county. Tried below before Bartow, J. The facts are stated in the opinion. The petition in this case shows that there was some kind of an assessment, some sort of a levy of taxes, and some kind of a tax list, which, for some reason not stated, was, in point of law, not good as such. This is not sufficient. There must be some facts stated from which the court can see that the assessment is in fact a legal nullity. When a party seeks to enjoin the collection of a tax upon real estate, he must set forth such facts in his petition as will show the collection…
1Opinion of the CourtPost, J.
This was an equitable proceeding in the district court of Dawes county, where a demurrer to the petition was sustained and the action dismissed. The sustaining of the demurrer is the only error assigned in this court; hence our inquiry is limited to one proposition, viz., the sufficiency of the petition to entitle the plaintiff therein to equitable relief. From the allegations thereof it appears that the plaintiff is the owner of twenty-two quarter sections of land in said county, which were all taxable for the years 1888, 1889, 1890,1891, and 1892; that there was a pretended assessment and…
2Cases cited6 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Dillon v. MerriamNebraska Supreme Court · 1887
- South Platte Land Co. v. City of CreteNebraska Supreme Court · 1881
- Wilson v. City of AuburnNebraska Supreme Court · 1889
- Wygant v. DahlNebraska Supreme Court · 1889
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Morris v. MerrellNebraska Supreme Court · 1895
- Bellevue Improvement Co. v. Village of BellevueNebraska Supreme Court · 1894
- Sleeper v. KillionSupreme Court of Iowa · 1917
- Omaha Electric Light & Power Co. v. ButkeNebraska Supreme Court · 1917
- Watson Bros. Realty v. County of DouglasNebraska Supreme Court · 1948