Gifford v. Callaway
Colorado Court of Appeals
Error to the District Court of Montrose County. The matters presented by this record are raised by the demurrer of Callaway, the county treasurer of Montrose county, to a complaint filed by Gifford to obtain a mandamus to compel the treasurer to receive the definite sum of $363.30, which-was the amount of the taxes levied on certain real property, and to issue a receipt as for all the taxes assessed.
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Error to the District Court of Montrose County. The matters presented by this record are raised by the demurrer of Callaway, the county treasurer of Montrose county, to a complaint filed by Gifford to obtain a mandamus to compel the treasurer to receive the definite sum of $363.30, which-was the amount of the taxes levied on certain real property, and to issue a receipt as for all the taxes assessed. The substantial allegations with which we are concerned are, generally, the plaintiff’s ownership of a certain property in Montrose county; that title was acquired by a foreclosure on the 9th of…
1Opinion of the CourtBissell, J.
The issue between the taxpayer and the authorities is very sharply defined. The treasurer insists the statutes make all personal taxes a lien on realty which is superior to any other encumbrance, and to all classes of securities, whether prior in time or subsequent. In the oral argument as well as in the briefs, counsel have discussed not only the question which is necessarily involved, but also the general proposition respecting the existence or nonexistence of a lien on realty for personal taxes. It is quite possible, under some circumstances, we might feel compelled to discuss and decide…
2Cases cited11 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Gomer v. ChaffeeSupreme Court of Colorado · 1882
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Hubbard v. BrainardSupreme Court of Connecticut · 1869
- Johnson v. HahnNebraska Supreme Court · 1875
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- State v. Central Trust Co.Court of Appeals for the Eighth Circuit · 1899
- ITT Diversified Credit Corp. v. CouchSupreme Court of Colorado · 1983
- Scottish American Mortgage Co. v. Minidoka CountyIdaho Supreme Court · 1928
- Lobban v. State ex rel. CarpenterWyoming Supreme Court · 1901
8 more not listed; retrieve them via the Exa API.