102 Neb. 742 | Neb. | 1918
The plaintiff appealed from the board of equalization of Boone county to the district court for that county, and in. that court filed a petition alleging that the plaintiff, a corporation, “is now and for several years last past has been engaged in the business of operating-stations for the purpose of selling lumber, building material and fuel, and for the purpose of buying grain and live stock and shipping- the same,” and, “for some years last past, has had one of such stations located at Albion, in Boone county, Nebraska, where the nature of plaintiff’s business is that of selling lumber and other building material and purchasing and shipping grain. In the conduct of such business at said station of Albion, the plaintiff on April 1, 1916, had outstanding on its books as book accounts owing to it from its customs (customers) at said station, for lumber, building material and fuel sold by plaintiff to various parties upon credit as an open book account, the sum of $9,778.41. In the conduct and carrying on of plaintiff’s said business at many stations in the state of Nebraska, it is at all times necessary for the plaintiff to purchase large quantities of said lumber, building material and fuel upon time, and it is indebted therefor, and at all times to borrow considerable sums of money for the purpose of carrying on said merchandising- business. In the conduct of said business all purchasing- for all of its stations of lumber, building material and fuel is made at plaintiff’s chief office in Fremont, Nebraska, and all of said merchandise is paid for from the chief office at Fremont, Nebraska. On the 1st day- of April, 1916, the total amount of all bills receivable and book accounts and debts owning (owing) to plaintiff, being the total of all amounts owing to it, was the sum of $778,597.66. At said time the plaintiff was indebted for money borrowed in the sum of $1,634,443.46, and was indebted for merchandise purchased for carrying
Upon appeal of this plaintiff from a former assessment in the same county, this court held: “Where a corporation operates, in several counties, stations for the purpose of selling lumber, fuel, grain and live stock, each station should be assessed as an independent business, and its net credits thereat should be ascertained by deducting the indebtedness incurred in conducting the business at such station from the gross
The question thus presented is very important, and is not without difficulty. But, as pointed out in the former case between these parties, section 6329, Rev. St. 1913, provides that the property of “merchants, except as hereinafter specifically provided, shall be listed and taxed in the county, township, precinct, city, village, and school district where the business is done.” And section 6291 defines the term “property:” “The word 'property’ includes every kind of property, tangible or intangible, subject to ownership.” The letter of the statute is, therefore, plain upon this point, and* the court must harmonize it with the general policy of the law if possible. We do not think it advisable to depart from the rule declared in that decision.
Double taxation sometimes occurs, and has been considered as, under some circumstances, unavoidable. If, for instance, a purchaser of a herd of cattle gives his note for a large portion of the purchase price, the property is assessed to the purchaser without deduction of the amount of the outstanding note, and the full amount of the note is assessed against the owner thereof. There are many similar instances of double taxation, and yet our revenue laws contain abundant evidence that it is the policy of our law to avoid double taxation when possible. Chapter 73, Laws 1903, provided a general system of public revenue, and repealed the former statute. The former act- (Comp. St. 1901, ch. 77, art. I, see. 27) contained a general pro
The word ‘icredits, ’ ’ as used in the statute, is by that court, construed to mean net credits, and that construction was adopted by this court.
The allegations of the petition must be'taken as true as against the general demurrer.
In the former cáse between these parties (99 Neb. 383),. it was said: “If the credits are taxable in Boone county, the indebtedness to be deducted must arise out of the business in that county. * * * Whatever
It is alleged in the petition that the credits of the plaintiff in Boone county are $9,778.41, and the debts “incurred in the purchase of grain, lumber, or for any other purpose legitimately. connected with the conduct of the business in Boone county,” are $22,844.71. If this is- true, these debts “are proper to be deducted from the credits in that county.”
The judgment of the district court is reversed and the cause remanded.
Reversed.