Gibbins v. Adamson
Court of Appeals of Kansas
Error from Jackson District Court. Hon. Robert Crozier, Judge. This was an action for an injunction to restrain the collection of personal property taxes in excess of an amount tendered and refused.
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Error from Jackson District Court. Hon. Robert Crozier, Judge. This was an action for an injunction to restrain the collection of personal property taxes in excess of an amount tendered and refused. The petition alleged that, after having filed with the county clerk the plaintiff’s sworn statement- of personal property, the township trustee, without the plaintiff’s knowledge and without authority, added six thousand dollars to the amount for which taxes had been entered on the tax-roll accounts, and that the plaintiff had tendered the Treasurer the taxes due according to the original…
1Opinion of the CourtWells, J.
As Ave view the matter there is only one
question in this case, and that is : Was the note in question taxable in Jackson County, where the payee resided? If it was properly taxable there, then, under the decision of the Supreme Court in Ryan v. Comm’rs of Leavenworth Co., (30 Kan. 185,) and Life Association v. Hill, (51 Kan. 636,) the injunction cannot be maintained.
This principal question can properly be subdivided into two propositions :
I. What is the situs for taxation of a debt evidenced *93by a promissory note secured by mortgage on real estate? In regard to debts evidenced by bills, notes…
2Cases cited6 opinions
- Missouri Pacific Railway Co. v. SharittSupreme Court of Kansas · 1890
- Kansas Mutual Life Ass'n v. HillSupreme Court of Kansas · 1893
- O'Dougherty v. . Remington Paper Co.New York Court of Appeals · 1880
- Fisher v. Comm'rs of Rush CountySupreme Court of Kansas · 1877
- Lappin v. Board of County CommissionersSupreme Court of Kansas · 1870
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Stanford v. City & County of San FranciscoCalifornia Supreme Court · 1900
- Hinckley v. County of San DiegoCalifornia Court of Appeal · 1920
- W. W. Kimball Co. v. Board of County CommissionersSupreme Court of Kansas · 1916