State Ex Rel. City of Wolf Point v. McFarlan

In this proceeding Wolf Point, a city of the third class, sought a writ of mandate to compel the defendant as treasurer of Roosevelt county to pay to the city certain sums of money collected by him as interest and penalties on delinquent taxes. The taxes, collected in 1924, became delinquent in the years 1920, 1921, 1922 and 1923, and consisted of administrative as well as special improvement taxes.

After issue joined by answer, motion to quash the alternative writ and a demurrer to the complaint having been overruled, the parties agreed upon a statement of facts. Thereupon the court entered…