State v. Central Pacific Railroad
Nevada Supreme Court
Cross appeals from the District Court of the state of Nevada, Lander comity. G. F. Talbot, District Judge. The facts sufficiently appear in the opinion. I. Our brief in appeals Nos. '1353 and 1356 are equally applicable here, and are referred to and made a part of this brief. II. The state can not be estopped from collecting its taxes or revenues. There can be no estoppel by judgment except judgment on the merits. There has been no such judgment here.
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Cross appeals from the District Court of the state of Nevada, Lander comity. G. F. Talbot, District Judge. The facts sufficiently appear in the opinion. I. Our brief in appeals Nos. '1353 and 1356 are equally applicable here, and are referred to and made a part of this brief. II. The state can not be estopped from collecting its taxes or revenues. There can be no estoppel by judgment except judgment on the merits. There has been no such judgment here. “ It is only where the point in issue has been determined that the judgment is a bar.” (Herman’s Estoppel & Res Judicata, 332; Andrews v.…
1Opinion of the Court
By the Court,
Bigelow, J.:
In this case there are cross appeals which will be considered together. The action was brought to recover taxes for the year 1889 upon the same lands as those under consideration in the cases of State v. Central Pac. R. Co., 21 Nev. 247. The questions presented concerning the taxability of a possessory claim to surveyed and unsurveyed lands, within the defendant's land grant, are the same as those presented in the cases mentioned, which will be followed here.
*263The only other question involved is that concerning a plea of estoppel by a former judgment, set up by the…
2Cases cited21 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- McMillen v. AndersonSupreme Court of the United States · 1877
- People Ex Rel. Griffin v. Mayor of BrooklynNew York Court of Appeals · 1851
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