Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7
248 NORTH DAKOTA REPORTS. N. W. Rep. 536. Until there is an assessment there can be no tax —and until there is a levy there is no tax. Township v. Rose, 53 N. W. Rep. 927; Powers v. Larabee, 2 N. D. 155, 49 N. W. Rep. 728; Swenson v. Greenland, 4 N. D. 532, 62 N. W. Rep. 603; O'Neil v. Tyler, 3...
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ftnorthdakotastu:oai:cdm16921.contentdm.oclc.org:p16921coll3/11532 2023-05-15T16:30:41+02:00 Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 application/pdf http://cdm16921.contentdm.oclc.org/cdm/ref/collection/p16921coll3/id/11532 unknown North Dakota State Library Google Reports_of_Cases_Decided_in_the_SupremeCourtVOL7 http://cdm16921.contentdm.oclc.org/cdm/ref/collection/p16921coll3/id/11532 North Dakota State Documents Collection, North Dakota State Library. http://rightsstatements.org/vocab/NKC/1.0/ To request a copy or to inquire about permissions and/or duplication services, contact the Digital Initiatives department of the North Dakota State Library by phone at 701-328-4622, by email at ndsl-digital@nd.gov, or by visiting http://library.nd.gov Politics & Government Text ftnorthdakotastu 2017-12-14T11:45:06Z 248 NORTH DAKOTA REPORTS. N. W. Rep. 536. Until there is an assessment there can be no tax —and until there is a levy there is no tax. Township v. Rose, 53 N. W. Rep. 927; Powers v. Larabee, 2 N. D. 155, 49 N. W. Rep. 728; Swenson v. Greenland, 4 N. D. 532, 62 N. W. Rep. 603; O'Neil v. Tyler, 3 N. D. 47, 53 N. W. Rep. 434. The levy of taxes is not a judicial function it is exclusively legislative. State Railroad Cases, 92 U. S. 575; Heine v. Levee Commissioners, 19 Wall. 660; Marsh v. Supervisors, 42 Wis. 502. Under the constitu tion the assessment is jurisdictional. In no other way can taxes be collected upon property by uniform rule. P/zilleo v. Hiles, 42 Wis. 527; Plumer v. Supervisors, 50 N. W. Rep. 416; Adams v. Tonella, 14 So. Rep. 17; Bank v. Hirls, 3 Ohio St. 15. Proceedings to enforce taxes for 1890, and prior years are barred by the statute of limitations § 5199. 5201, 5208, Rev. Codes. A tax is a “liability created by statute" within the terms of the code. State v. Certain Lands, 42 N. W. Rep. 473; San Francisco v. ./ones, 20 Fed. Rep. 188; San Francisco v. Linning, 15 Pac. Rep. 311; State v. Mining Co., 14 Nev. 226; Forster v. Railroad Co., 23 Pa. St. 371; Pine County v. Lambert, 57 Minn. 203. Taxes cannot be levied in any other manner than that designated by law. 1 Desty 467; Warren County v. Klein, 51 Miss. 807. A tax levied in any other manner is void. State v. Shreveport, 33 La. Ann. 1179; Miller v. Corbin, 46 Ia. 150; Mix v. People, 72 Ill. 241; Marion County v. Barker, 25 Kan. 258. The levy being void it was not the intent of the law of 1897 to validate the same. Prindle v. Campbell, 9 Minn. 212; Weller v. St. Paul, 5 Minn. 95. Evidence of the auditor was competent to show that it appeared from the record that the taxes for the year 1890 were not based upon an itemized statement of the county expenses. Maxwell v. Paine, 18 N. W. Rep. 546. The statute is mandatory requiring the commissioners to make itemized statement of the county expenses and the same should show of record Shattuck v. Smit/z, 6 N. D. 56; Cooley Taxation, 339. Statutes requiring a record are mandatory and must be strictly complied with. Perry Co. v. Selma Ry. Co., 65 Ala. 391; State v. IVarford, 32 N. J; L. 207; Paldi v. Paldi, 84 -§E{{!___‘_4’ Text Greenland North Dakota State University (NDSU): Digital Horizons Greenland Heine ENVELOPE(167.450,167.450,-78.083,-78.083) Levy ENVELOPE(-66.567,-66.567,-66.320,-66.320) Nev ENVELOPE(-6.623,-6.623,62.108,62.108) Paine ENVELOPE(-147.533,-147.533,-86.767,-86.767) Shattuck ENVELOPE(-81.467,-81.467,-80.433,-80.433) Weller ENVELOPE(50.667,50.667,-67.283,-67.283) |
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Politics & Government |
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Politics & Government Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
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248 NORTH DAKOTA REPORTS. N. W. Rep. 536. Until there is an assessment there can be no tax —and until there is a levy there is no tax. Township v. Rose, 53 N. W. Rep. 927; Powers v. Larabee, 2 N. D. 155, 49 N. W. Rep. 728; Swenson v. Greenland, 4 N. D. 532, 62 N. W. Rep. 603; O'Neil v. Tyler, 3 N. D. 47, 53 N. W. Rep. 434. The levy of taxes is not a judicial function it is exclusively legislative. State Railroad Cases, 92 U. S. 575; Heine v. Levee Commissioners, 19 Wall. 660; Marsh v. Supervisors, 42 Wis. 502. Under the constitu tion the assessment is jurisdictional. In no other way can taxes be collected upon property by uniform rule. P/zilleo v. Hiles, 42 Wis. 527; Plumer v. Supervisors, 50 N. W. Rep. 416; Adams v. Tonella, 14 So. Rep. 17; Bank v. Hirls, 3 Ohio St. 15. Proceedings to enforce taxes for 1890, and prior years are barred by the statute of limitations § 5199. 5201, 5208, Rev. Codes. A tax is a “liability created by statute" within the terms of the code. State v. Certain Lands, 42 N. W. Rep. 473; San Francisco v. ./ones, 20 Fed. Rep. 188; San Francisco v. Linning, 15 Pac. Rep. 311; State v. Mining Co., 14 Nev. 226; Forster v. Railroad Co., 23 Pa. St. 371; Pine County v. Lambert, 57 Minn. 203. Taxes cannot be levied in any other manner than that designated by law. 1 Desty 467; Warren County v. Klein, 51 Miss. 807. A tax levied in any other manner is void. State v. Shreveport, 33 La. Ann. 1179; Miller v. Corbin, 46 Ia. 150; Mix v. People, 72 Ill. 241; Marion County v. Barker, 25 Kan. 258. The levy being void it was not the intent of the law of 1897 to validate the same. Prindle v. Campbell, 9 Minn. 212; Weller v. St. Paul, 5 Minn. 95. Evidence of the auditor was competent to show that it appeared from the record that the taxes for the year 1890 were not based upon an itemized statement of the county expenses. Maxwell v. Paine, 18 N. W. Rep. 546. The statute is mandatory requiring the commissioners to make itemized statement of the county expenses and the same should show of record Shattuck v. Smit/z, 6 N. D. 56; Cooley Taxation, 339. Statutes requiring a record are mandatory and must be strictly complied with. Perry Co. v. Selma Ry. Co., 65 Ala. 391; State v. IVarford, 32 N. J; L. 207; Paldi v. Paldi, 84 -§E{{!___‘_4’ |
format |
Text |
title |
Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
title_short |
Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
title_full |
Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
title_fullStr |
Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
title_full_unstemmed |
Reports of cases decided in the Supreme court of the state of North Dakota, Volume 7 |
title_sort |
reports of cases decided in the supreme court of the state of north dakota, volume 7 |
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North Dakota State Library |
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Greenland Heine Levy Nev Paine Shattuck Weller |
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Greenland Heine Levy Nev Paine Shattuck Weller |
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Reports_of_Cases_Decided_in_the_SupremeCourtVOL7 http://cdm16921.contentdm.oclc.org/cdm/ref/collection/p16921coll3/id/11532 |
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North Dakota State Documents Collection, North Dakota State Library. http://rightsstatements.org/vocab/NKC/1.0/ To request a copy or to inquire about permissions and/or duplication services, contact the Digital Initiatives department of the North Dakota State Library by phone at 701-328-4622, by email at ndsl-digital@nd.gov, or by visiting http://library.nd.gov |
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