Douglas v. Glazier
North Dakota Supreme Court
Appeal from District Court, Cass County; Pollock, J. Action by Flora B. Douglas against George P. Glazier. Judgment for plaintiff. Defendant appeals. The state tax levy was void because the board- of equalization had no power to levy the same; such a levy is the exercise of legislative power which may not be delegated. Willis v. Austin, 53 Cal. 178; Harper 'v. Rowe, 54 Cal. 235; Houghton v. Austin, 46 Cal. 648; § § 174 and 175 Const.
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Appeal from District Court, Cass County; Pollock, J. Action by Flora B. Douglas against George P. Glazier. Judgment for plaintiff. Defendant appeals. The state tax levy was void because the board- of equalization had no power to levy the same; such a levy is the exercise of legislative power which may not be delegated. Willis v. Austin, 53 Cal. 178; Harper 'v. Rowe, 54 Cal. 235; Houghton v. Austin, 46 Cal. 648; § § 174 and 175 Const. The state levy was made under section 1216, Rev. Codes, which provides that the state board of equalization shall decide upon the rate of the state tax to be…
1Opinion of the CourtBartholomew, C. J.
This is a statutory action to determine adverse claims to real property. The plaintiff claims as the owner of the fee, and the defendant claims under tax sales made in 1897 for the taxes of 1896. The trial court held the taxes and the tax sale valid, and the plaintiff appeals.
We find the record on appeal in this case practically identical in all its essential features with the record in Security Imp. Co. v. Cass Co., 9 N. D. 553, 84 N. W. Rep. 477. We have the pleadings, a statement of the case embodying all the evidence offered at the trial, and it is all in the form of a stipulation of…
2Cases cited3 opinions
- Ricks v. BergsvendsenNorth Dakota Supreme Court · 1899
- Security Improvement Co. v. Cass CountyNorth Dakota Supreme Court · 1900
- Hayes v. TaylorNorth Dakota Supreme Court · 1899
3Cited by6 opinions
- Stevens v. MeyersNorth Dakota Supreme Court · 1905
- Douglas v. RichardsNorth Dakota Supreme Court · 1901
- Swanston v. Swanston Equipment CompanyNorth Dakota Supreme Court · 1956
- Hovland v. HovlandNorth Dakota Supreme Court · 1960
- Clauson v. OlsonNorth Dakota Supreme Court · 1953
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