Hecht v. Boughton

Citations

• 2 Wyo. 368

Syllabus

<p>Ejectment. — In ejectment, it is a uniform principle that if loth parties claim title from the same source, it is treated, for all the purposes of the case, as if the title resided in- that source, each party is estopped from denying it, and so far as respects that source the controversy is reduced to the inquiry: which party, plaintiff or defendant, if either, has title from that source.</p> <p>Tax Proceedings. — Tax proceedings being in inmtum, are to be strictly construed, and whatever is essential to their validity must he affirmatively shown by the party who claims under them.</p> <p>Idem. — Constitutional law forbids the levying of a tax before the owner of property has had an opportunity to object to the assessment.</p>