Merrick County v. Stratton

Jackson, C.

The county of Merrick had a decree foreclosing a lien for taxes on real estate in Central City. A defendant, Arthur Bindley, also procured a decree foreclosing a tax lien on a tax sale certificate held by him. The defendants Stratton and Kerr appeal.

The property involved is the whole of lot 9, block 2, Reynolds addition to Central City. The defense is grounded upon an allegation that the greater portion of the lot and improvements involved in the assessed valuation upon which the taxes were levied is covered by the right of way of the Union Pacific Railway Company. There are two…