Fisher v. Comm'rs of Rush County
Supreme Court of Kansas
Error from Mush District Court. All necessary facts are stated in the opinion. Fisher applied to the Board of County Commissioners and asked such board to remit certain personal-property taxes assessed against him. The county board refused to remit the taxes. The question of the legality of the taxes was by agreement submitted to the district court, and such court, at the May Term 1876, held and decreed that such taxes were legal and valid.
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Error from Mush District Court. All necessary facts are stated in the opinion. Fisher applied to the Board of County Commissioners and asked such board to remit certain personal-property taxes assessed against him. The county board refused to remit the taxes. The question of the legality of the taxes was by agreement submitted to the district court, and such court, at the May Term 1876, held and decreed that such taxes were legal and valid. From this decision and judgment Fisher appeals, and brings the case here on error.
1Opinion of the Court
The opinion of the court was delivered by
Horton, C. J.:
The facts of this case are briefly these: Prior to 1875, Alfred Fisher, of Rush county, sold and conveyed certain lands which he owned in the state of Iowa, and received as part consideration from the purchaser four promissory notes, amounting in the aggregate to the sum of *415$1,800, the said notes being secured by a mortgage on the lands sold. The contract for the sale of the lands was made in Iowa, the notes were made payable in that state, were left in that state for collection, and have never been in the state of Kansas. The assessor of…
2Cases cited5 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Green v. Van BuskirkSupreme Court of the United States · 1869
- Wilcox v. EllisSupreme Court of Kansas · 1875
- People Ex Rel. Kennedy v. Commissioners of TaxesNew York Court of Appeals · 1866
3Cited by13 opinions
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Armour Packing Co. v. City CouncilSupreme Court of Georgia · 1903
- Bluefields Banana Co. v. Board of AssessorsSupreme Court of Louisiana · 1897
- Board of County Commissioners v. HewittSupreme Court of Kansas · 1907
- Blain v. IrbySupreme Court of Kansas · 1881
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