County of Logan v. Carnahan
Nebraska Supreme Court
Appeal from the district court for Logan county. Action to foreclose a tax lien by the county as party plaintiff. The question involved in this case, can a county enforce its own tax lien without complying with prerequisites in case of a private purchase, that is to say, without having first obtained a sale certificate? was raised by a general demurrer to plaintiff’s petition. Heard below before Crimes, J. Demurrer overruled. Defendants elécted to stand on their demurrer.
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Appeal from the district court for Logan county. Action to foreclose a tax lien by the county as party plaintiff. The question involved in this case, can a county enforce its own tax lien without complying with prerequisites in case of a private purchase, that is to say, without having first obtained a sale certificate? was raised by a general demurrer to plaintiff’s petition. Heard below before Crimes, J. Demurrer overruled. Defendants elécted to stand on their demurrer. Decree for plaintiff. Defendants appeal. It will be conceded that a county is a creature of the legislative arm of the…
1Opinion of the Court
Sullivan, O. J.
This action was brought by the county of Logan against William H. Carnahan and others for the purpose of collecting a land tax by foreclosure and sale. ' The defendants demurred to the petition on the ground that it failed to show that the land had been sold for non-payment *690of taxes. Entertaining the view that the county was entitled to foreclose its statutory lien without acquiring a tax-sale certificate, the trial court overruled the demurrer and gave judgment on the merits. The case comes to this court by appeal, and the question presented for determination is this: Can a…
2Cases cited9 opinions
- Illinois Central Railroad Company, Appt. v. Wirt AdamsSupreme Court of the United States · 1901
- Reed v. OwnbySupreme Court of Missouri · 1869
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875
- Corbin v. YoungSupreme Court of Kansas · 1880
- Lindsay v. LindsayIndiana Supreme Court · 1874
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3Cited by37 opinions
- Gautier v. . DitmarNew York Court of Appeals · 1912
- McBride v. KerbyArizona Supreme Court · 1927
- City of Grand Island v. WillisNebraska Supreme Court · 1943
- Midwest Popcorn Co. v. JohnsonNebraska Supreme Court · 1950
- County of Logan v. McKinley-Lanning Loan & Trust Co.Nebraska Supreme Court · 1903
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