Danforth v. Livingston
Montana Supreme Court
Appeal from District Cou/rt, Park County/ Frank Henry, Judge. Injunction by James A. Danforth against Alex. Livingston, treasurer and collector of Park county, Montana, to restrain the collection, by sale, of taxes due on real estate belonging to the plaintiff. From a judgment for plaintiff, ■defendant appeals. Statement of the Case. Application for an injunction to restrain the collection, by sale, of taxes due for the year 1898 upon real estate belonging to the plaintiff.
Read the full summary
Appeal from District Cou/rt, Park County/ Frank Henry, Judge. Injunction by James A. Danforth against Alex. Livingston, treasurer and collector of Park county, Montana, to restrain the collection, by sale, of taxes due on real estate belonging to the plaintiff. From a judgment for plaintiff, ■defendant appeals. Statement of the Case. Application for an injunction to restrain the collection, by sale, of taxes due for the year 1898 upon real estate belonging to the plaintiff. The complaint, after setting forth the official character of the defendant, substantially alleges the following: That on…
1Per curiam
— Under the provisions of the statute, the duty of valuing property for the purpose of taxation, in counties of the class to which Park county belongs (those in which the assessed valuation is less than 18,000,000), is confided to the skill and judgment of the assessor, subject, however, to revision, upon proper application, by the board of commissioners of the county, sitting as a board of equalization. (Political Code, Secs. 3700 et seg., 3780-3785; Laws 1897, pp. 195, 196.) The assessor must ascertain the full cash value thereof, and so list it upon the assessment roll, under proper…
2Cases cited9 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- San Jose Gas Co. v. JanuaryCalifornia Supreme Court · 1881
- International & G. N. R. R. Co. v. Smith CountyTexas Supreme Court · 1880
- Union Trust Co. v. WeberIllinois Supreme Court · 1880
- Wilmington, Columbia & Augusta Railroad v. Board of CommissionersSupreme Court of North Carolina · 1875
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State v. State Board of EqualizationMontana Supreme Court · 1919
- Birch v. County of OrangeCalifornia Supreme Court · 1921
- Johnson v. JohnsonMontana Supreme Court · 1932
- State Ex Rel. Snidow v. State Board of EqualizationMontana Supreme Court · 1932
- Northern Pacific Ry. Co. v. County of MusselshellMontana Supreme Court · 1917
22 more not listed; retrieve them via the Exa API.