Challiss v. Rigg
Supreme Court of Kansas
Error from, Atchison District Court. Injunction to restrain certain tax sales. Tbe opinion states the facts. 1. The order of the board of equalization increasing the assessments in question is ultra vires. The board exceeded its authority, and usurped the functions of the assessors. This order is not an act of equalization, but of assessment. Sections 73 and 74, chapter 107, Gen. Stat. of 1889, create and define the duties of the board of equalization.
Read the full summary
Error from, Atchison District Court. Injunction to restrain certain tax sales. Tbe opinion states the facts. 1. The order of the board of equalization increasing the assessments in question is ultra vires. The board exceeded its authority, and usurped the functions of the assessors. This order is not an act of equalization, but of assessment. Sections 73 and 74, chapter 107, Gen. Stat. of 1889, create and define the duties of the board of equalization. It is not intended that their duties and those of the assessors should conflict. It was not intended that the board should usurp the office of…
1Opinion of the Court
The opinion of the court was delivered by
Horton, C. J.:
This was an action instituted in the court below by L. C. Challiss and a large number of other taxpayers of the city and county of Atchison, in this state, to restrain the sale of certain lots and tracts of land for taxes alleged to have been illegally levied thereon, and to have such taxes so levied declared void. A demurrer was filed to the petition by the defendants for various reasons. At the September term, 1891, the trial court sustained the demurrer, upon the ground that the petition did not state facts sufficient to constitute a…
2Cases cited4 opinions
- Kansas Pacific Railway Co. v. RussellSupreme Court of Kansas · 1871
- Fields v. RussellSupreme Court of Kansas · 1888
- Adams v. BemanSupreme Court of Kansas · 1872
- Gillett v. Treasurer of Lyon CountySupreme Court of Kansas · 1883
3Cited by7 opinions
- Symns v. GravesSupreme Court of Kansas · 1902
- Board of County Commissioners v. BullardSupreme Court of Kansas · 1908
- Citizens National Bank v. Board of County CommissionersSupreme Court of Kansas · 1910
- Chicago, B. & Q. R. v. Board of Com'rs of Republic CountyCourt of Appeals for the Eighth Circuit · 1895
- Hubbard v. GlossIndiana Supreme Court · 1901
2 more not listed; retrieve them via the Exa API.