Palmer v. Pettingill

Citations

• 6 Idaho 346
• 55 P. 653
• 1898 Ida. LEXIS 64

Syllabus

<p>Bill of Exceptions — Section 4427 of the Revised Statutes Construed. — Under the provisions of section 4427 of the Revised Statutes, 1887, an order overruling or sustaining a demurrer need not be embodied in a bill of exceptions to be reviewed on appeal. If the same appears in the records or files, it may be reviewed on appeal, as though settled in a hill of exceptions.</p> <p>Receiver — Taxes—Assessment.—When money or property in litigation is in the hands of a receiver of the court, and is assessed to such receiver, the taxes must be paid thereon by the receiver under the direction of the court.</p> <p>Sale of Personal Property in Hands of Receiver for Taxes.— Personal property in the hands of such receiver is not subject to seizure and sale for the collection of the taxes thereon.</p> <p>Tax Liens. — The only tax liens in this state are those created by statute.</p> <p>Same. — Section 1413 of the Revised Statutes makes every tax due on personal property a lien upon the real property of the owner.</p> <p>Same — When Tax Lien on Personal Property. — The tax levied on personal property is not a lien thereon, at least until such property has been seized by the tax collector for the purpose of making the tax by sale of the property.</p> <p>Sureties — Liability.—The sureties of an officer mentioned in .section 403 of the Revised Statutes are liable to any person injured or ■aggrieved by a wrongful act done by the officer in his official capacity.</p> <p>(Syllabus by the court.)</p>