25 Kan. 258 | Kan. | 1881
The opinion of the court was delivered by
The questions in this case arise upon a demurrer to the sufficiency of the petition. It is alleged that the plaintiffs are the owners of real property subject to taxation, and that they listed their personal property for taxation; that they have paid all taxes due from them, or charged against their lands, for the year 1878, except the taxes levied
“There never was any levy of any taxes on said property, or any part thereof, by the board of county commissioners of the county of Marion, for the year 1878, for county purposes, inside or within the limits of the state of Kansas, and that the board of county commissioners of the county of Marion never met at any time within the limits of the state of Kansas, as a board of equalization for the year 1878, and never in any manner equalized, or attempted to equalize, the valuation of any of the property of plaintiffs herein described, within the limits' of the state of Kansas; and that in truth and in fact the board of county commissioners of said county of Marion, during all the time fixed by law for the levy of taxes for county purposes, and for meeting and discharging the duties of a board of equalization, were absent from the state of Kansas, holding their offices in a foreign jurisdiction, to wit, in the state of Missouri, or hiding within the state of Kansas, at such places that these plaintiffs could not find theta, and knew nothing as to where they were concealed.”
The petition prays for a perpetual injunction, which was granted by the court upon the overruling of the demurrer; and for the overruling of the demurrer and granting of the injunction, the defendants bring the case up for review.
Sec. 253 of the code reads as follows:
“An injunction may be granted to enjoin the illegal levy of any tax, charge, or assessment, or the collection of any illegal tax, charge, or assessment, or any proceeding to enforce the same; and any number of persons whose property is affected by a tax or assessment so levied, may unite in the petition filed to obtain such injunction.”
Under the allegations of the petition and the provisions of this statute, the inquiry arises, whether the taxes attempted to be collected in 1878, for county purposes of Marion county, were illegally levied ?
Sec. 83, ch. 107, Comp. Laws 1879, provides that “the
The judgment of the district court will be affirmed.