Standrod v. Case
Idaho Supreme Court
APPEAL from the District Court of the Fifth Judicial District for Bannock County. Hon. Ed. L. Bryan, Judge of the Seventh District, presiding. Action to enjoin the collection of a tax. Judgment for defendants. Plaintiffs appeal. All presumptions are against an attempt to repeal a statute where express terms are not used. (36 Cyc. 1071, and note 26, p. 1072.) Again, if both acts, by reasonable construction, can be construed together, both will be sustained.
Read the full summary
APPEAL from the District Court of the Fifth Judicial District for Bannock County. Hon. Ed. L. Bryan, Judge of the Seventh District, presiding. Action to enjoin the collection of a tax. Judgment for defendants. Plaintiffs appeal. All presumptions are against an attempt to repeal a statute where express terms are not used. (36 Cyc. 1071, and note 26, p. 1072.) Again, if both acts, by reasonable construction, can be construed together, both will be sustained. (36 Cyc. 1076, and note 39.) If the later statute does not cover the entire field of the first, and fails to embrace within its terms a…
1Opinion of the CourtAilshie, C. J.
This action was instituted by the appellant to enjoin and restrain the assessor and ex-offlcio tax collector of Bannock county and the city of Pocatello from the collection of certain taxes levied and assessed against the property of appellants, and to restrain and enjoin the assessor from selling the property for such tax. The suggestion made by counsel that it is rather an action to contest a tax levy by way of removal of a cloud from the title to the property is without merit. No such action would lie.
In the early part of August, 1912, the city council of the city of Pocatello passed…
2Cases cited6 opinions
- City of Huntsville v. Madison CountySupreme Court of Alabama · 1910
- State ex rel. K. C., St. J. & C. B. R. R. v. SeveranceSupreme Court of Missouri · 1874
- Territory v. EvansIdaho Supreme Court · 1890
- Hanson County v. GraySouth Dakota Supreme Court · 1899
- Northern Pacific Railway Co. v. County of KootenaiIdaho Supreme Court · 1910
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Village of Oakley v. WilsonIdaho Supreme Court · 1931
- Eberhard v. PurcellIdaho Supreme Court · 1931
- Kelley v. United StatesCourt of Appeals for the Ninth Circuit · 1929