DocketNumber: No. 16,919
Citation Numbers: 92 Neb. 862
Judges: Sedgwick
Filed Date: 1/16/1913
Status: Precedential
Modified Date: 7/20/2022
The plaintiff began this action in the district court for Dawson county to enjoin the collection of a personal property tax. The district court enjoined the tax perpetually as prayed, and the county has appealed.
There is no substantial conflict in the evidence. It appears that the plaintiff is the owner of a faiun in Dawson county, and that some months* prior to the 1st day of April, 1909, one Wnlff, of South Omaha, sent several hundred head of cattle and some hogs to the plaintiff’s farm, where they were kept and fed. The plaintiff testified that while the cattle were on his farm one William Konntz. who was sent out by Mr. Wnlff, had charge of them. The cattle were, however, in plaintiff’s yards and were being fed with plaintiff’s hay. He testified that Wnlff “was to pay me for my teams and men, and for the engine and steam
We think the district court was in error in enjoining the tax. Section 10927, Ann. St. 1911, requires that every person shall list all personal property controlled by him as the agent or on account of any other person, county or corporation whatsoever. It was then the duty of this plaintiff to list this property as property under his control on the 1st day of April. If he had done so, he would have had a lien upon the property “for the taxes thereon until he is indemnified against the payment thereof.” Ann. St. 1911, sec. 10915. If the property had been properly assessed as the property of Mr. Wulff in the name of this plaintiff as his agent, it would have been the duty of the plaintiff to keep possession of the property until he was indemnified, and would of course require him to see that
The judgment of the district court is reversed and the cause remanded, with instructions to dismiss the action.
Reversed.