Palmer v. Pettingill
Idaho Supreme Court
APPEAL from District Court, Ada County. •We claim that a tax upon personal property is a lien upon the property assessed while it remains in the county where it is assessed; that the respondent should have paid the tax under protest and then sued to recover it back; that the bondsmen are not liable for the acts of appellant Pettingill in seizing the property assessed. Bevenue laws should be given a fair and liberal construction to effect the end for which they were intended.
Read the full summary
APPEAL from District Court, Ada County. •We claim that a tax upon personal property is a lien upon the property assessed while it remains in the county where it is assessed; that the respondent should have paid the tax under protest and then sued to recover it back; that the bondsmen are not liable for the acts of appellant Pettingill in seizing the property assessed. Bevenue laws should be given a fair and liberal construction to effect the end for which they were intended. (United States v. Hodson, 10 Wall. 395-406; Oliquot’s Champagne, 3 Wall. 114-144; Cornwall v. Todd, 38 Conn. 443-448;…
1Opinion of the CourtSullivan, C. J.
— This is an action for damages against the assessor, ex-oflicio tax collector, of Ada county, and his bondsmen, for the seizure and sale of certain personal property, consisting of a stock of merchandise, for taxes for the year 1897. The property originally belonged to the Hiekok Mercantile Company, Limited. On the application of certain creditors of said corporation, the district court in and for said county appointed F. C. Bamsey, as receiver. He qualified and took possession of said property on the eleventh day of May, 1897. On the seventeenth day of May, 1897, the said assessor assessed…
2Cases cited2 opinions
- McKay v. BatchellorSupreme Court of Colorado · 1875
- Berry v. Alturas CountyIdaho Supreme Court · 1887
3Cited by8 opinions
- State ex rel. Mills v. American Surety Co.Idaho Supreme Court · 1914
- Shainwald v. First National Bank of WeiserIdaho Supreme Court · 1910
- Taylor Motor Car Co. v. Salt Lake CountyUtah Supreme Court · 1929
- Corcoran v. Sonora Mining & Milling Co.Idaho Supreme Court · 1902
- Crews v. American Surety Co.Supreme Court of Oklahoma · 1941
3 more not listed; retrieve them via the Exa API.