City of Kansas v. Payne

This was a suit by the city of Kansas for the collection of city taxes from 1866 to 1878 inclusive. The plaintiff claimed that interest should be added to the tax assessed, at the rate of twenty-four per cent per annum, as provided by the charter, and the defendant, that interest should be allowed pursuant to the act of the General Assembly relative to delinquent taxes, approved April 24th, 1879.

Unless otherwise expressly provided by its charter, no city or town had a lien for taxes on real property until the passage of that act. By the acts of 1872 and 1877, it was provided that real…