State ex rel. Sheppard v. Harbison

Citations

• 64 Kan. 295
• 67 P. 844
• 1902 Kan. LEXIS 201

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Mandamus — Taxation—Pleading—Joinder of Causes of Action. In an action brought to compel the proper officers to reassess personal property nearly all of which, for a number of years, has, by means of concealment and the making of false returns by the owner, escaped taxation, where the petition states in separate causes of action the wrongs committed by the owner each year, and the amount and value of the property which by reason thereof he prevented from being listed for taxation, as well as the amounts of the respective levies for such year, the petition will be upheld as against a demurrer based on the ground “that several causes of action are improperly joined.”</p> <p>2. -Joinder of Parties Defendant — • Taxing Officers. In such case the several officers of' a city and county who have functions to perform with reference to assessing personal property, the levy of taxes and entering such assessment and tax levies upon the proper books may be joined as parties, and the objection that a court may not, in a single action,- require them to perform distinct and separate acts in the line of-service prescribed by law is without force. The execution of those several duties merely constitutes a means to an and.</p>