19 Kan. 299 (Kan. 1877), Comm'rs of Osborne Co. v. Blake

Citation:19 Kan. 299
Opinion Judge:VALENTINE, J.
Party Name:COMM'RS OF OSBORNE CO., et al., v. WINSLOW BLAKE
Attorney:A. Saxey, for plaintiffs in error. C. Reasoner, for defendant in error.
Judge Panel:VALENTINE, J. All the Justices concurring.
Court:Supreme Court of Kansas
 
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19 Kan. 299 (Kan. 1877)

COMM'RS OF OSBORNE CO., et al.,

v.

WINSLOW BLAKE

Supreme Court of Kansas

July, 1877

Error from Osborne District Court.

INJUNCTION brought by Blake, against R. R. Hays as county treasurer, L. D. Honn as sheriff, the Board of County Commissioners of Osborne County, and James A. Wilson, to restrain the collection of certain county taxes assessed and levied upon Blake's personal property in the year 1876. The facts, pleading, and proceedings, are sufficiently stated in the subjoined opinion. Judgment was given in favor of Blake, at the April Term 1877 of the district court, and the Board of County Commissioners, sheriff, and treasurer appeal, and bring the case here for review.

Decree reversed and cause remanded.

A. Saxey, for plaintiffs in error.

C. Reasoner, for defendant in error.

VALENTINE, J. All the Justices concurring.

OPINION

VALENTINE, J.

This was an action brought by Blake to perpetually enjoin the collection of certain taxes. The petition in the court below alleged among other things that

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the county commissioners of Osborne county, on the 7th of October 1876, levied certain taxes, all for the current expenses of said county, and all for the current expenses of that year except one of said taxes, which was levied for the payment of a certain judgment "which was rendered" in favor of one Wilson "on warrants issued by the said board of county commissioners to defray the current expenses of said county mainly for previous years." For what amount of the current expenses of the year 1876, or of any previous year or years, these warrants were issued, the petition does not show. The amount for the year 1876 may have been one cent, or one dollar, or any other small amount. The tax levied for the payment of said judgment was 18 mills on the dollar of the valuation of the taxable property of said county for that year, and the total levy of taxes for current expenses for that year amounted to 36 mills on the dollar of said valuation. The assessed value of all the taxable property of said county amounted to less than five millions of dollars, and hence the county commissioners were authorized to levy a tax, for the current expenses of any one year, of one per cent. on the dollar of such valuation, and no more. "The said board of county commissioners were not authorized by any direct vote of...

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