Iler v. Colson
Nebraska Supreme Court
Appeal from the district court of Dodge county. It is tbe universal rule of law, that where coercive measures become necessary for the collection of the revenues, they shall be first directed to personalty, and the real estate on which the tax is imposed. shall not be resorted to until the personal property is exhausted; and the duties of the officers in the collection of the revenue being prescribed in direct and positive terms, all other modes are excluded.
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Appeal from the district court of Dodge county. It is tbe universal rule of law, that where coercive measures become necessary for the collection of the revenues, they shall be first directed to personalty, and the real estate on which the tax is imposed. shall not be resorted to until the personal property is exhausted; and the duties of the officers in the collection of the revenue being prescribed in direct and positive terms, all other modes are excluded. Sioux City and Pacific R. R. Co. v. Washington Co., 3 Neb., 24. Thacker v. Powell, 6 Wheaton, 125. The above cases were cited with…
1Opinion of the CourtLake, J.
Does the petition state a cause of action ? This is the question we are called upon to decide. The district court held, on demurrer, that it did not, from which judgment the plaintiff brought the case to this court by1 appeal. The object of the petition is to enjoin the treasurer of Bodge county from executing the usual tax deed to the purchaser of certain lands sold for delinquent taxes.
It is shown by the petition that the plaintiff purchased the. lands in question under a decree of foreclosure, entered at the October term of the district court, 1871, on a mortgage executed to himself and *334oth…
2Cases cited2 opinions
- Hallenbeck v. HahnNebraska Supreme Court · 1873
- Vaughn v. ClarkNebraska Supreme Court · 1876
3Cited by1 opinion
- Bloxham v. Consumers' Electric Light & Street RailroadSupreme Court of Florida · 1895