Legal Opinion

Humbird Lumber Co. v. Kootenai County

Idaho Supreme Court

Decided December 31, 1904PublishedCited by 8 opinions

APPEAL from District Court in and for Kootenai County. Honorable Ralph T. Morgan, Judge. The board of commissioners of Kootenai county made an order on the thirtieth day of January, 1903, levying a special property road tax on all the taxable property within Kootenai county, and from the order so made, the Humbird Lumber Company, a corporation, owning property within said county, appealed to the district court.

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APPEAL from District Court in and for Kootenai County. Honorable Ralph T. Morgan, Judge. The board of commissioners of Kootenai county made an order on the thirtieth day of January, 1903, levying a special property road tax on all the taxable property within Kootenai county, and from the order so made, the Humbird Lumber Company, a corporation, owning property within said county, appealed to the district court. The order of the board of commissioners was affirmed by the district court, and the appellant thereupon appealed to this court. The assignments present but a single question, and that…

1Opinion of the Court

AILSHIE, J. —

On the thirtieth day of January, 1903, the board of commissioners of Kootenai connty, then being in regular session, made and entered of record the following order:

“In the Matter of Levying a Special Eoad Tax for the Year 1903.
“The levy of a special road tax being at this time under discussion, in the judgment of the board the regular tax levy for roads is insufficient to meet the requirements required on the roads in Kootenai county, the board by a unanimous vote, passed the following resolution:
“Be it resolved, that a special property tax of eight (8) mills on the dollar be,…

2Cases cited4 opinions

  1. Carson v. City of GeneseeIdaho Supreme Court · 1903
  2. Clyne v. Bingham CountyIdaho Supreme Court · 1900
  3. City of Genesee v. Latah CountyIdaho Supreme Court · 1894
  4. Great Northern Railway Co. v. Kootenai CountyIdaho Supreme Court · 1904

3Cited by8 opinions

  1. Diefendorf v. GalletIdaho Supreme Court · 1932
  2. Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
  3. C.M. St. P.R.R. v. Shoshone Co.Idaho Supreme Court · 1941
  4. Independent Highway District No. 2 v. Ada CountyIdaho Supreme Court · 1913
  5. Coast Lumber Co. v. WoodIdaho Supreme Court · 1910

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