94 Neb. 577 | Neb. | 1913
The plaintiff brought this action in the district- court for Lancaster county to enjoin the collection of real estate taxes levied by the city of Lincoln and to cancel the same. The plaintiff was the owner of a tract of land lying just outside the limits of the city of Lincoln, known as “irregular tract 29,” and sold between two and three acres to the city, which was afterwards known as “irregular tract 78.” He retained the remainder of 29, about 7 or' 8 acres, afterwards known as “irregular tract 77.” The boulevard, which is maintained jointly by the city and by Lancaster county, lies between 77 and 78. The district court found the issues in favor of the city, an.d the plaintiff has appealed.
The defendant invokes the principle that “he who seeks equity must do equity,” and contends that the plaintiff should be required to pay that portion of the taxes for the years 1007 and 1908 which are equitably chargeable against his lot. The case of Challiss v. Hekelnkæmper, 14 Kan. 474, is cited as authority for this proposition. In
The judgment of the district court is reversed and the cause remanded, with instructions to perpetually enjoin collection of the taxes upon the assessment complained of against lot 29 for the years 1907 and 1908, so far as the same affect lot 77.
Reversed.