Lappin v. Board of County Commissioners
Supreme Court of Kansas
Error from Nemaha District Court. This was a proceeding instituted under section 65 of the tax Jaw of 1868, (Gen. Stat., p, 1041,) to discover property of the plaintiffs in error subject to taxation, and to place the same on the duplicate assessment'roll for the year 1869. In 1869 Samuel Lappin and Charles G. Scrofford resided in Richmond township, Nemaha county; th.ey were partners, and their personal property was subject to assessment and taxation in said township.
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Error from Nemaha District Court. This was a proceeding instituted under section 65 of the tax Jaw of 1868, (Gen. Stat., p, 1041,) to discover property of the plaintiffs in error subject to taxation, and to place the same on the duplicate assessment'roll for the year 1869. In 1869 Samuel Lappin and Charles G. Scrofford resided in Richmond township, Nemaha county; th.ey were partners, and their personal property was subject to assessment and taxation in said township. Lappin listed his individual personal property for taxation, amounting to §3,000, and Scrofford listed his personal property,…
1Opinion of the Court
The opinion of the court was delivered by
Kinsman, C. J.:
This was a proceeding commenced on the 30th of December, 1869, and concluded on the 2d of January, 1870, by the defendants, in error, to discover the personal property of the plaintiffs in error subject to taxation on the 1st day of March, 1869, and to place the same on the tax-roll. The county board decided that cei’tain property was the proper subject of taxation for the year 1869, and that the same should be placed on the-tax-roll. Prom this decision the plaintiffs in error appealed to the district court, which court affirmed the…
2Cited by11 opinions
- Hudson v. Commiss'rs of Atchison CountySupreme Court of Kansas · 1873
- Kansas Mutual Life Ass'n v. HillSupreme Court of Kansas · 1893
- State ex rel. Taggart v. HolcombSupreme Court of Kansas · 1910
- Bardrick v. DillonSupreme Court of Oklahoma · 1898
- Brown ex rel. Branner v. ThomasSupreme Court of Kansas · 1887
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