Gillett v. Treasurer of Lyon County
Supreme Court of Kansas
Error from Lyon District Court. Action brought by Gillett and others against the treasurer and the sheriff of Lyon county, to perpetually enjoin the collection of a tax on certain cattle. At the March Term,* 1883, the district court overruled plaintiffs’ demurrer to defendants’' answer, which ruling plaintiffs bring here. The opinion contains a sufficient statement of the facts.
1Opinion of the Court
The opinion of the court was delivered by
Brewer, J.:
The single question in this case is, as to the powers of the county board of equalization in respect to personal property. Prior to 1876 the law was settled that personal-property assessments could not be changed except after notice to the owner. (Comm’rs v. Lang, 8 Kas. 287; Rly. Co. v. Comm’rs, 16 id. 587; Rld. Co. v. Smith, 19 id. 233.) At the same time the board of equalization had power to correct the assessment of real estate without personal notice to the owner. (Rld. Co. v. Russell, 8 Kas. 558: Rld. Co. v. Comm’rs, 16 id. 587.)
This…
2Cases cited1 opinion
- Kansas Pacific Railway Co. v. RussellSupreme Court of Kansas · 1871
3Cited by8 opinions
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
- Board of Com'rs of Canadian County v. TinklepaughSupreme Court of Oklahoma · 1915
- Carrico v. CrockerSupreme Court of Oklahoma · 1913
- Challiss v. RiggSupreme Court of Kansas · 1892
- Pomeroy Coal Co. v. EmlenSupreme Court of Kansas · 1890
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