State Ex Rel. Nielson v. City of Gooding

The doctrine that a party may not challenge the constitutionality of a statute if he has accepted benefits conferred by the statute, is an application of the equitable doctrine of estoppel. This court has many times recognized the general rule that estoppel will not be invoked against the government or its agencies except where manifest justice requires its application. Common School Dist. No. 61 v. Bank & Trust Co., 50 Idaho 711, 4 P.2d 342; Lloyd Crystal Post No. 20 v. Jefferson County, 72 Idaho 158, 237 P.2d 348.

The generalizations from the opinions of the courts cited are stated by the…