Watson v. Cowles

The plaintiff, Claude Watson, is the owner of several lots in Nebraska City upon which is situate a two-story brick building. The property was assessed for taxation and taxed under the general revenue law for the years 1896, 1897 and 1898. The building, during those years, was leased and used for school purposes, the lessor receiving an adequate rent therefor.- The tax charged against the property became delinquent, and the defendant, Edward B. Co-wles, acquired, by purchase at private tax sale, the interest of the public therein.

The plaintiff contends that the lots were exempt from taxation…