6 Kan. 403 | Kan. | 1870
The opinion of the court was delivered by
This was a proceeding commenced on the 30th of December, 1869, and concluded on the 2d of January, 1870, by the defendants, in error, to discover the personal property of the plaintiffs in error subject to taxation on the 1st day of March, 1869, and to place the same on the tax-roll. The county board decided that cei’tain property was the proper subject of taxation for the year 1869, and that the same should be placed on the-tax-roll. Prom this decision the plaintiffs in error appealed to the district court, which court affirmed the decision of the board, and that judgment of the district court is brought to this court for review.
Three grounds of error are alleged, either of which, if well taken, is fatal to the judgment of the district court. First, It is claimed that the defendants in error had no power to take the action they did in the premises at the time it was taken. Second, That the property placed on the tax-roll by the defendants in error, had no value, and was not properly a subject of taxation : Third, That if taxable, it was credits held by the plaintiffs in error on the first of March, 1869, and that their indebtedness at that time exceeded their credits, including the amount placed on the tax-roll, and that such indebtedness should have been allowed.
The judgment must be affirmed.