Cnty. of Lancaster v. Trimble
| Decision Date | 29 September 1891 |
| Citation | 33 Neb. 121,49 N.W. 938 |
| Parties | COUNTY OF LANCASTER v. TRIMBLE ET AL. |
| Court | Nebraska Supreme Court |
1. Where a law is general and uniform through the state, operating alike upon all persons and localities of a class, it is not objectionable as wanting uniformity of operation. State v. Berka, 20 Neb. 375, 30 N. W. Rep. 267.
2. The legislature has no power to release property from the payment of its proportionate share of taxes, nor can it confer such authority upon county commissioners.
3. The proviso clause of section 1, art. 4, c. 77, Comp. St. Neb., contravenes the provisions of section 4, art. 9, of the constitution, and is void.
Appeal from district court, Lancaster county; FIELD, Judge.
Action by the county of Lancaster against Edward Trimble and others for the foreclosure of a tax-lien. Demurrer to the petition was overruled, and defendants appeal. Affirmed.J. R. Webster, for appellants.
R. L. Stearns and G. M. Lambertson, for appellee.
This action was brought for the foreclosure of a tax-lien on lot No. 10 in the N. W. quarter of section 34, township 10, range 6, being one and a quarter acres, in said county. The petition alleges that the land was subject to taxation for state and county purposes for the years 1874 to 1882, inclusive. That the lot was duly listed and assessed for taxation for each of said years, and taxes were duly levied thereon. That the county clerk prepared the tax-lists for each of said years, and the taxes became delinquent, and have never been paid. That, the tax for 1882 November, 1883, being delinquent, the premises were duly offered at tax-sale, and not sold, and on May 23, 1884, were sold to the county of Lancaster for the sum of $43.95, including interest and penalty for delinquent tax of the years 1874 to 1882, inclusive. Copy of the certificate by the treasurer is set forth in the petition. That the certificate has ever remained in the treasurer's custody, and is the property of the plaintiff, Lancaster county. That since such sale, tax for years 1883, 1884, 1885, 1886, 1887, 1888 has been levied, and remains unpaid. That no redemption of the tax has been made. Then follows a table of the items of county and state tax of each year, and petition proceeds to aver that time for redemption expired May 22, 1888. That 3 months prior thereto notice was served on the owner and on the person to whom it had assessed and on the occupant that, unless redemption were made, a foreclosure would be commenced. That the sum due is $80.21, and 5 years have not elapsed since the sale. That no proceedings have been had at law to collect the tax, and prayer for foreclosure. To this petition was filed a demurrer that (1) the petition does not state a cause of action; (2) that the claim does not amount to $200. This demurrer being overruled, the appellant stood on the demurrer. After trial judgment was rendered for the county for $89 and costs. The defendant appeals.
The first point discussed in the brief of counsel for appellants is that “the court erred in overruling the motion to strike out all items of tax set up prior to and including the year 1872.” We fail to find such a motion in the record before us, or that it was passed upon by the trial court. The question, therefore, is not presented for consideration.
The sole question raised is as to the sufficiency of the petition. The remedy given for the foreclosure of a tax-lien by a county is found in section 1, art. 4, c. 77, Comp. St., which reads as follows: ...
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