Board of Commissioners of Lake County v. Donch
| Decision Date | 15 March 1893 |
| Docket Number | 726 |
| Parties | BOARD OF COMMISSIONERS OF LAKE COUNTY v. DONCH |
| Court | Indiana Appellate Court |
From the Porter Circuit Court.
Judgment reversed on cross-error assigned by appellee.
J. W Youche, for appellant.
J Kopelke, for appellee.
This is the continuation of the same case reported in 30 N.E. 204 and 4 Ind.App. 374.
On return of the case to the Circuit Court, the appellee moved the court to set aside the judgment, and to restate its conclusions of law upon the facts, in his favor, and to render judgment for him in the sum of $ 717.67, and interest thereon from December 2d, 1890, and to send the cause to the Board of Commissioners of Lake County, with an order to said Board to refund to appellee said sum, and appellant moved the court to be permitted to show "by evidence, or in any other appropriate manner," the amount of taxes so assessed, levied and collected as State taxes, the amount so assessed, levied and collected as county taxes, and the amount so assessed, levied and collected "for purposes and as taxes other than county and State taxes."
The motion of appellant was overruled, and appellee's motion was sustained except as to interest. Each of the parties excepted, and the questions are presented by errors assigned in behalf of appellant, and cross-errors assigned in behalf of appellee.
There does not appear to have been any exception by either party, to the facts as found specially by the court. Neither party at any time filed a motion for a new trial. Both parties seem to have been content with the finding of facts. The former decision stands as the law of the case throughout all subsequent stages. Whether that decision is correct we need not inquire, but we desire to say that the opinion of Judge Black meets our approval.
The appellant was not, on the situation of the record and under the mandate of the court, entitled to a new trial or to a supplemental finding. If appellant desired to escape liability on the ground that a part of the taxes so wrongfully collected belonged to the State, or to some other corporation or fund, such facts should have been presented on the trial. It is not necessary that we should consider or determine what the rights of the respective parties would have been had such facts been found and stated in the special finding. Suffice it to say that the respective parties having sought the conclusions of law and the judgment of the court on such facts,...
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...State threatened both to revoke its license and to enforce a penalty of $100 per day for nonpayment.) Board of Commissioners of Lake County v. Donch (1893), 6 Ind.App. 337, 33 N.E. 663. (Donch paid taxes without protest and then sued for the Metropolitan Life and American Motorists' are rel......
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State Dept. of Revenue v. American Motorists' Ins. Co.
...State threatened both to revoke its license and to enforce a penalty of $100 per day for nonpayment.) Board of Commissioners of Lake County v. Donch (1893), 6 Ind.App. 337, 33 N.E. 663. (Donch paid taxes without protest and then sued for the refund.) We find the trial court did not err in a......
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