Jarvis v. Chase Cnty.

Citation64 Neb. 74,89 N.W. 624
PartiesJARVIS v. CHASE COUNTY.
Decision Date05 March 1902
CourtNebraska Supreme Court

OPINION TEXT STARTS HERE

Syllabus by the Court.

1. A notice of appeal, addressed to the county clerk, is served, within the meaning of section 37, c. 18, art. 1, Comp. St. 1901, when it is delivered to such clerk.

2. The fact that such a notice was delivered to the clerk is a necessary inference from a statement in the record that it was filed with him by the appellant.

Error to district court, Chase county; Norris, Judge.

Action by Sarah A. Jarvis against Chase county. Judgment for defendant, and plaintiff brings error. Reversed.

Chas. W. Meeker, for plaintiff in error.

P. W. Scott, for defendant in error.

SULLIVAN, C. J.

This proceeding in error brings up for review a decision of the district court dismissing an appeal taken by Sarah A. Jarvis from an order of the county board of Chase county disallowing a claim to recover back money paid for a tax sale certificate covering real estate not subject to taxation. The question to be decided is whether the notice of appeal, which is conceded to be jurisdictional, was properly served. The statute provides (section 37, c. 18, art. 1, Comp. St. 1901) that when a claim of any person against a county is disallowed, in whole or in part, the claimant may appeal from the decision of the board to the district court, by causing a written notice to be served on the county clerk within 20 days from the date of the decision, and by executing a bond to the county, conditioned for the faithful prosecution of the appeal and the payment of costs. It is also provided (section 39) that the clerk, upon such appeal being taken, shall make out and deliver to the clerk of the district court a transcript of the proceedings before the county board, and that the appeal shall then be entered, tried, and determined as are appeals from justices of the peace. It appears from the record before us that the notice of appeal was filed by Jarvis with the county clerk, but it is contended that this did not constitute due service. Notwithstanding the decisions cited by the county attorney, we think it did. The statute requiring notice to be served upon the clerk must, of course, be substantially complied with; but, since the sole object of the appeal is to enable parties to obtain justice, we see no reason for judging harshly, or condemning for trivial faults, the proceeding by which it is sought to transfer the cause to the appellate court. The notice here in...

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