Phillips v. Springer

Citations

• 103 Kan. 108
• 172 P. 1017
• 1918 Kan. LEXIS 197

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Injunction — Taxation—Rights under Land Contract — Res Judicata— Pleadings. A deed contained a condition that the grantor should during his life receive an annual payment from the grantee. In an action to enjoin the taxation, as personal property, of the grantor’s right thereunder, it is held that a prior adjudication against its tax-ability is sufficiently pleaded by averments that in a former action between the same parties, brought to restrain the collection of the tax assessed against the same right the year before, the same issue had been raised, and that the court adjudged “that the real estate . . . was conveyed . . . upon conditions subsequent, and that the assessment of plaintiff on account of said pretended property was illegal . . . and ... that said decision then had upon the merits of this matter in said case rendered the matter of assessing said property res adjudicata.”</p>