Shoup v. Willis
Idaho Supreme Court
APPEAL from District Court, Custer County. It does not appear from the complaint that the taxes were paid under protest or that the money was not paid voluntarily. The contents, or at least the substance of the notice of protest, should be stated, so the court may determine whether the same is sufficient in law.
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APPEAL from District Court, Custer County. It does not appear from the complaint that the taxes were paid under protest or that the money was not paid voluntarily. The contents, or at least the substance of the notice of protest, should be stated, so the court may determine whether the same is sufficient in law. (Cooley on Taxation, 567, 568; Meelc v. McClure, 49 Cal. 628.) No bill of exceptions having been settled and filed in this case, the order of the court below sustaining the demurrer to defendant’s answer cannot be reviewed by the court. (Fox v. West, 1 Idaho, 782.) Taxes illegally…
1Per curiam
This action was commenced in December, 1883, to recover certain special taxes, which were alleged to have been levied without authority of law, and to have been paid under protest to the defendant, as tax collector of Custer county. The defendant answered, alleging that the tax was levied by the board of county commissioners of the county of Custer, under the provisions of an act of the legislative assembly of the territory entitled “An act to authorize the county commissioners of Lemhi and Custer counties to issue and negotiate bonds, and for other purposes.” The answer further averred that…
2Cases cited1 opinion
- Hutchings v. LowSupreme Court of the United States · 1873
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- Walker v. WedgwoodIdaho Supreme Court · 1942
- Idaho Irrigation Co. v. County of LincolnIdaho Supreme Court · 1915
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