Equitable Trust Co. v. O'Brien
Nebraska Supreme Court
Appeal from the district court of Douglas county. Heard below before Dueeie, J. The burden of proof was upon Frances R. O’Brien to show the illegality of the special taxes. (Adams v. Osgood, 42 Neb. 450; Towle v. Holt, 14 Neb. 221; Dillon v. Merriam, 22 Neb. 151.) In an equitable proceeding for the foreclosure of tax liens technical defenses should not be considered. {Merriam v. Dovey, 25 Neb. 618; Roads v. Bstabroolc, 35 Neb. 297; Otoe County v. Brown, 16 Neb. 394.)
1Opinion of the CourtNorval, J.
This suit was instituted by the Equitable Trust Company to foreclose real estate mortgages upon lot 3 in *736block 4, Kountze & Smith’s Addition to the city of Omaha.- James W. Dvorsky was made a party defendant, who filed a cross-petition for the foreclosure of a tax lien claimed on account of the purchase of said premises at tax sale for delinquent county and city taxes, and subsequent taxes paid by him, including certain special paving, curbing, and guttering taxes imposed by the city of Omaha. The owner of the equity of redemption, the defendant Frances K. O’Brien, filed -an answer to said…
2Cases cited3 opinions
- Leavitt v. BellNebraska Supreme Court · 1898
- Smith v. City of OmahaNebraska Supreme Court · 1896
- Stewart v. American Exchange National BankNebraska Supreme Court · 1898
3Cited by4 opinions
- Lasbury v. McCagueNebraska Supreme Court · 1898
- Grant v. BartholomewNebraska Supreme Court · 1899
- Merrill v. ShieldsNebraska Supreme Court · 1898
- Stanser v. CatherNebraska Supreme Court · 1908