Wyoming Reports Volume 13

Wyoming Reports Volume 13

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 edition. Excerpt: ...Salmond v. Inhabitants of Hanover, I3.-llen, 119; Board of Commrs. v. Searight Cattle Co., 3 Wyo.. 783. 801.) The petition is defective also for the reason that the amount of taxes appearing on the tax roll against plaintiff on personal property is not stated. and it is impossible to determine from the petition whether the tender of $366.69 covered all of such taxes except those upon the valuation of $4,800, added by the board. (Iowa & Dakota Telephone Co. v. Schamber, 15 S. Dak., 579.) Upon the other branch of the case. with reference to the real estate. plaintiff contends that because a part of the same was erroneously assessed in School District No. 10; because of the errors in description and because the real estate was assessed en massc, the entire levy on the real estate was erroneous, illegal and void, and that, having tendered all of the taxes assessed and levied against his real estate, the treasurer should be enjoined from selling the same. Plaintiff is not in a position to complain of these matters, for the reason that he did not complain of them or make any effort to have them corrected by the Board of Equalization, and, having neglected so to do, he is not entitled to relief in a court of equity. (Board of Commrs. v. Searight Cattle Co., supra; Kelley v. Barton, 174 Mass., 396: Salmond v. Inhabitants of Hanover. supra; Bates v. Inhabitants of Sharron, 175 Mass., 293: Bourne v. City of Boston, 2 Gray. 494: 2 Cooley on Taxation ( 3d Ed.), 1379, and note 1: 27 Enc. Law. 718: 21 Enc. Pl. & Pr., 436-) The valuation of the land is not shown to be excessive for the lands assessed and actually owned by plaintiff, omitting the tracts erroneously described. By Section 1870, Revised Statutes of Wyoming, 1899, taxes upon real...show more

Product details

  • Paperback | 200 pages
  • 189 x 246 x 11mm | 367g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 123690138X
  • 9781236901385