Fremont, E. & M. V. R. v. Holt County
Nebraska Supreme Court
Error to the district court for Antelope county. Tried below before Powers, J. The money sued for belonged to Brown county, not to Holt. (F., E. & M. V. JR. Co. v. Brown County, 18 Neb., 518.) A distinction is to be made between an irregular tax and one absolutely illegal. The tax in this case was illegal.
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Error to the district court for Antelope county. Tried below before Powers, J. The money sued for belonged to Brown county, not to Holt. (F., E. & M. V. JR. Co. v. Brown County, 18 Neb., 518.) A distinction is to be made between an irregular tax and one absolutely illegal. The tax in this case was illegal. (F., E. & M. V. R. Co. v. Brown County, supra.). Its payment was not voluntary (Foster v. Pierce County, 15 Neb., 50; Roberts v. Adams County, 20 Id., 411); and may be recovered back (Mayor, etc., v. Rilcer, 38 N. J. L., 225; Peyser v. Mayor, 70 N. Y., 497). Sec. 144, ch. 77, Comp. Stats.,…
1Opinion of the CourtMaxwell, J.
This is an action against Holt county to recover the sum of $2,892.26 taxes paid under a mistake. A demurrer to the petition was sustained in the court below and the action •dismissed. It is alleged in the petition, in substance, that prior to September, 1883, Brown county was attached to Holt county for election, judicial, and revenue purposes.
“ That in pursuance of the provisions of section 40 of said statute last aforesaid, after said return was made by the plaintiff to the auditor of public accounts, the state board ■of equalization of said state of Nebraska returned and assessed the…
2Cases cited5 opinions
- William H. Tracy and John B. Balestier, in Error v. Samuel SwartwoutSupreme Court of the United States · 1836
- Ripley v. GelstonNew York Supreme Court · 1812
- Welton v. Board of CommissionersNebraska Supreme Court · 1884
- Foster v. Pierce CountyNebraska Supreme Court · 1883
- Fremont, Elkhorn & Missouri Valley Railroad v. Brown CountyNebraska Supreme Court · 1886
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