Janike v. Butler County

Plaintiff, objecting to the tax assessed against Ms land, paid the tax under protest, made his claim before the county board, and from the judgment of that body against him, afterwards. affirmed in the district court, appeals to this court.

The grounds of his written protest are: , (1) “The property upon which it (the tax) was levied was not liable to taxation;” (2) the land had been “twice assessed in the same year and taxes twice paid thereon; ” (3) there is a mortgage on the property in the sum of $3,000, to the Federal Land Bank of Omaha, which is “exempt from federal, state, municipal and…