10 Neb. 612 | Neb. | 1880
This is an original action commenced in this court by the plaintiff for the purpose of enjoining the collec
The defendants by answer admit that for and during the year 1879, the county commissioners of said county of York levied a sinking fund tax, and that said sink
It was claimed at the hearing, by defendant’s counsel, that as defendants did not, specially or in terms, admit by their answer that the said sinking fund tax was carried out upon the tax list in the hands of the county treasurer for collection, and that unless restrained he would enforce the same against the lands of plaintiff, that the said facts were denied by their general denial of “each and every allegation in said petition contained not herein specifically admitted,” and that it was necessary on the part of the plaintiff that he prove the same.
I do nót-consider tbe said allegations necessary either-to be pleaded or proved in order to establish the plaintiff’s right of action. The essential thing is the levy of the tax; when once levied it becomes a perpetual lien on the land, dating back to the first day of April of the current year. It is the duty of the county clerk to place them in the tax list and deliver such list to the county treasurer, together with a warrant commanding him to collect .the taxes therein mentioned, etc.
The defendants having admitted by their answer the levy by the county commissioners of this sinking fund tax, they cannot be permitted in this technical
The case then presents the simple question of the legality of a levy of a sinking fund tax to pay off the floating indebtedness of the county. This was also the sole question in the case of the U. P. R. R. Co. v. Buffalo County, 9 Neb., 449, in which case, after able argument, it was held in effect that there was no law of this state authorizing the levy of a sinking fund tax to pay off the floating indebtedness of a county. I am entirely satisfied with the opinion in that case, and do not think that it should be disturbed. And it standing admitted upon the pleadings that the plaintiff has paid all the taxes on the said lands, other than the sinking fund tax in question, tbe injunction heretofore granted is made perpetual.
Judgment accordingly.