Wilson v. City of Auburn
Nebraska Supreme Court
Appeal from the district court for Nemaha county. Heard below before Broady, J. Section 144, chapter 77, Compiled Statutes, is inapplicable here (1) because it refers to taxes, while this is a proceeding to restrain the collection of an assessment, and there is a plain distinction between taxes and assessments (Hanscom v. Omaha, 11 Neb., 41; Opinion of Judges, 58 Me., 591; ITilbish v. Catherman, 64 Pa.
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Appeal from the district court for Nemaha county. Heard below before Broady, J. Section 144, chapter 77, Compiled Statutes, is inapplicable here (1) because it refers to taxes, while this is a proceeding to restrain the collection of an assessment, and there is a plain distinction between taxes and assessments (Hanscom v. Omaha, 11 Neb., 41; Opinion of Judges, 58 Me., 591; ITilbish v. Catherman, 64 Pa. St., 154, 159; Judd v. Driver, 1 Kas., 455, 462); (2) even if the present case comes under the head of taxes, it falls within the express exception of the statute, being a tax for unauthorized…
1Opinion of the Court
Reese, Ch. J.
This action was' instituted in the district court of Nemaha county, and was for the purpose of enjoining the collection of certain taxes or special assessments levied upon the property of plaintiff for the construction of a sidewalk. Plaintiff was the owner and occupant of block three in Howe, Mixer and Wilson’s addition to the city of Auburn, she having resided on the property for a number of years. The city council of Auburn made an order requiring the construction of a sidewalk along one side of *438the block referred to. The sidewalk not having been constructed by plaintiff as…
2Cases cited1 opinion
- Hanscom v. City of OmahaNebraska Supreme Court · 1881
3Cited by9 opinions
- Misle v. MillerNebraska Supreme Court · 1963
- Chicago & North Western Railway Co. v. City of OmahaNebraska Supreme Court · 1953
- City of Omaha v. HodgskinsNebraska Supreme Court · 1903
- Ives v. IreyNebraska Supreme Court · 1897
- Spargur v. RomineNebraska Supreme Court · 1894
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