International Harvester Co. of America v. Elhard

This action is brought by the plaintiff to restrain the collection of certain personal property taxes by distraint. During the years of 1926, 1927, 1928 and 1929, Joseph Daschle and John Daschle, father and son, as co-partners under the firm name of Daschle & Company, were engaged in the hardware and implement business at Napoleon, North Dakota. During the years 1927, 1928 and 1929, there were taxes levied and assessed against the personal property of Daschle & Company which, together with accumulated penalties, amounted to $1,069.44, of unpaid taxes at the time the sheriff undertook to…