People v. Ames
Supreme Court of Colorado
Error to the District Court of Arapahoe County. This action was instituted by the attorney general on behalf of the people of the state, to obtain a writ of mandamus to compel the assessor to extend the military poll tax for the year 1896, upon the assessment roll of Araphoe county, and also against the treasurer, to compel him to collect this tax.
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Error to the District Court of Arapahoe County. This action was instituted by the attorney general on behalf of the people of the state, to obtain a writ of mandamus to compel the assessor to extend the military poll tax for the year 1896, upon the assessment roll of Araphoe county, and also against the treasurer, to compel him to collect this tax. An alternative writ of mandamus was issued, to which separate answers were filed by Willard L. Ames, the county assessor, and Eranlc Hall, the county treasurer. To these answers a demurrer was filed, and overruled. The attorney general electing to…
1Opinion of the Court
Chiee Justice PIayt
delivered the opinion of the court.
We will consider the objections urged in the order in which they are presented. It is true that there is no direct statutory provision, requiring the assessor to extend the military poll tax upon the assessment roll; but the law does require the commissioners to cause to be levied “ an annual poll tax of one dollar upon each male inhabitant over the age of twenty-one years, except members of the national guard *427and such other persons as may be exempt by law; ” and it provides a penalty for failure on the part of the commissioners to levy…
2Cases cited4 opinions
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Parker v. Sexton & SonSupreme Court of Iowa · 1870
- Iowa Railroad Land v. County of SacSupreme Court of Iowa · 1874
- Iowa Railroad Land v. Carroll CountySupreme Court of Iowa · 1874
3Cited by9 opinions
- Johnson v. McDonaldSupreme Court of Colorado · 1935
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- Parsons v. PeopleSupreme Court of Colorado · 1904
- State v. MalcomIdaho Supreme Court · 1924
- City Council of Denver v. Board of County CommissionersSupreme Court of Colorado · 1904
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