20 Kan. 639 | Kan. | 1878
The opinion of the court was delivered by
The only question involved in this case is the following: At what date in the year 1873 were taxes, as taxes, and for the purposes of their payment, lawfully imposed upon any particular and specific piece of land then subject to taxation?
It seems that on the 16th of September 1873, the plaintiff and defendant entered into a written agreement for the sale and purchase of a certain particular and specific piece of land situated in Reno county. The land was sold on credit. The plaintiff was the vendor, and the defendant the vendee. The defendant was to take possession of the land, to have the use of the same, and to pay for the same in eleven annual payments, and then to receive the conveyance therefor. Said agreement also contained the following stipulation:
“The second party (the defendant) agrees * * * that he will regularly and seasonably pay all such taxes and assessments as may hereafter be lawfully imposed upon said premises.”
The taxes imposed on said land for that year, were, state taxes, county taxes, and such other taxes as the county commissioners were authorized to levy. The state taxes of that year were imposed, in one sense, upoh property in general, by the act of the legislature, approved 6 th March 1873, (laws of 1873, page 222,) which act fixed the rate per cent, at which state taxes should be.levied. The county taxes of that year, and indeed of prior and subsequent years, were imposed, in
The judgment of the court below will be reversed, and the cause remanded for further proceedings.