10 Kan. 318 | Kan. | 1872
The opinion of the court was delivered by
This case involves the single'question of whether the ten-per-cent, penalty added to taxes for non payment on the 10th day of January, becomes a part of the taxes. This was decided in the case of The State, ex rel. Farnham, v. Bowker, 4 Kas., 114, wherein the learned judge delivering the opinion of the court says, “ that the penalty became and by operation of law, was a part and parcel of the taxes due.” That decision is satisfactory, and disposes of this case. The judgment is affirmed.
—The foregoing opinion was filed on the 15th of November 1872, and on the 22d of January 1873 the plaintiff filed another petition in error in this court, for the review of another order of the district court. On the 23d of November 1872 the Railway Company paid to the county treasui’er of Saline county the sum of $10,883.13, being $9,893.75 original taxes, and $989.38 ten-per-cent, penalty. Said compaxxy thereupon applied to the district court of Saline comity, (the November Term thereof for 1872 being then in session,) for a perpetual injunction, as prayed for in its origixial petition, restraining the collection of all the taxes levied upon the
The opinion of the court was delivered, by
This is the third time that this action has been before us; or, perhaps, more properly speaking, it is the third time that questions connected with the subject-matter of this action have been brought to this court. The action as it is now presented involves principally the construction of an order made by this court when the case was first presented to us, (K. P. Rly. Co. v. Russell and Amrine, 8 Kas., 558.) Said order reads as follows:
“The case will therefore be remanded to the district court of Saline county, with the instruction that if the plaintiff shall within such reasonable time as shall be fixed by said court pay the taxes due upon the basis of the valuátion fixed by the county clerk, to-wit, $10,000 per mile, then a perpetual injunction shall be decreed as prayed for; otherwise the judgment heretofore entered in favor of the defendants shall be affirmed.” (Opinion, 8 Kas., 565.)
The judgment of the court below is reversed and cause remanded with the order that the injunction prayed for by the plaintiff be granted.