Union Pacific Railway v. Donnellan
Wyoming Supreme Court
Appeal from the District Court of Albany County. The facts are stated in the opinion. No assessment of the property of the complainant in said school district was ever made for the year 1879. See Compiled Laws, page 527, sec. 7; Session Laws of 1878, page 117, secs. 1, 2, 8, 7 and 9. ■ The assessment is the foundation of the right to levy and collect taxes, and without an assessment there is no power to levy and collect taxes.
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Appeal from the District Court of Albany County. The facts are stated in the opinion. No assessment of the property of the complainant in said school district was ever made for the year 1879. See Compiled Laws, page 527, sec. 7; Session Laws of 1878, page 117, secs. 1, 2, 8, 7 and 9. ■ The assessment is the foundation of the right to levy and collect taxes, and without an assessment there is no power to levy and collect taxes. Thayer v. Stearns, 1 Pickering, 482; Miller v. Male, 26 Pa. St., 432; People v. Mastings, 29 Cal., 449; Miley v. Lancaster, 39 Cal., 354; People v. Sar~ geant,. 44…
1Opinion of the CourtSenek, C. J.
This was a suit in chancery brought in said district court in November, 1879, to restrain the defendant from collecting from the complainant a certain school tax claimed to be due from the complainant for the year 1879, to School District Number One, in Albany county, and a certain other sum claimed to be due from complainant to said defendant as a penalty due on the entire taxes of complainant (territorial, county and school district,) for the same year. The complainant’s ground of action and relief appear in its bill of complaint, amendment thereto and supplemental bill.
The school tax thus…
2Cases cited1 opinion
- Steinhauer v. WitmanSupreme Court of Pennsylvania · 1815
3Cited by8 opinions
- Bader v. Mills & Baker Co.Wyoming Supreme Court · 1921
- Griggs v. MeekWyoming Supreme Court · 1927
- Horton v. DriskellWyoming Supreme Court · 1904
- Zittle v. SchlesingerNebraska Supreme Court · 1896
- Fink v. LewarkWyoming Supreme Court · 1952
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