Sumner & Co. v. County of Colfax
Nebraska Supreme Court
Error to the district court for Colfax county. Heard below before George W. Post, J. cited: Rev. Stat., U. S., § 3702. Panic of Commerce v. New York City, 2 Black, 620. Panic Tax Case, 2 Wall., 200. Van Allen v. Assessors, 3 Wall., 573. cited: Comp. Stat., 411. Sioux City & Pacific B. B. v. Washington Covmty, 3 Neb., 41.
1Opinion of the CourtCobb, J.
Upon the precinct assessor applying to the bank of plaintiffs in error for the purpose of assessing them for general taxation for the year 1881, the plaintiffs claimed and informed said assessor that twenty-five thousand dollars of their funds were invested in certain non-taxable government bonds, but did not show or offer to show them to him, for the reason that the same were in the city of New York. The assessor, without notifying said plaintiffs of his purpose so to do, returned his assessment of the taxable property and funds of said plaintiffs without deducting therefrom the amount of…
2Cases cited1 opinion
- Sioux City & Pacific Railroad v. Washington CountyNebraska Supreme Court · 1873
3Cited by8 opinions
- Farmers Co-operative Creamery & Supply Co. v. McDonaldNebraska Supreme Court · 1916
- John Day Co. v. Douglas County Board of EqualizationNebraska Supreme Court · 1993
- Ryan v. Douglas County Board of EqualizationNebraska Supreme Court · 1977
- Tidball v. MillerSouth Dakota Supreme Court · 1947
- Wolfenden v. . CommissionersSupreme Court of North Carolina · 1910
3 more not listed; retrieve them via the Exa API.