Salthouse v. Board of County Commissioners

The opinion of the court was delivered by

Mason, J.:

John T. Salthouse sued McPherson county for the recovery of taxes he had been compelled to pay by reason of having purchased government bonds. Judgment on the pleadings was rendered in favor of the plaintiff and the defendant appeals.

The statute under which the tax was collected has been held to be unconstitutional, being an attempt by the state to tax property which is by the federal law exempt. (Lantz v. Hanna, 111 Kan. 461, 207 Pac. 767.) The plaintiff was entitled to a return of his money unless his recovery was prevented by purely…