State v. Board of Commissioners
Wyoming Supreme Court
ERROR to the District Court of Laramie Comity. Hopt. RichaRD H. Scott, Judge. Action by the State against the hoard of county commissioners of the county of Laramie for a balance alleged to be due upon the tax levy of the year 1888. The amended petition alleged that the levy for territorial tax in that year originally due from the county amounted to $64,417; that there had been paid thereon $50,770.27, and that a credit for double and erroneous assessments had been allowed…
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ERROR to the District Court of Laramie Comity. Hopt. RichaRD H. Scott, Judge. Action by the State against the hoard of county commissioners of the county of Laramie for a balance alleged to be due upon the tax levy of the year 1888. The amended petition alleged that the levy for territorial tax in that year originally due from the county amounted to $64,417; that there had been paid thereon $50,770.27, and that a credit for double and erroneous assessments had been allowed amounting to $5,629.43, making a total credit of $56,399.70. That on December 17, 1888, there was presented on behalf of…
1DissentG-roesbeck, C. J.
I see no reason for changing or modifying the views expressed in my dissenting opinion upon the original hearing (33 Pac., 993), and an examination of the authorities submitted since that time confirms me in my conclusion. Our revenue laws provide for a full and complete annual settlement of the tax levy each year between the territorial or State auditing department and the county treasurer as tax collector, and I think this prevents the reopening of any such “full and complete” settlement so made. Any other view would lead to confusion and delay in securing the revenues of the State. In the…
2Cases cited7 opinions
- Mayor, Etc., of City of N.Y. v. . DavenportNew York Court of Appeals · 1883
- State v. Baker CountyOregon Supreme Court · 1893
- People ex rel. Auditor General v. Supervisors of Monroe CountyMichigan Supreme Court · 1877
- Casby v. ThompsonSupreme Court of Missouri · 1868
- State v. Multnomah CountyOregon Supreme Court · 1886
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