Union Pacific Railway v. Donnellan

Citations

• 2 Wyo. 459

Syllabus

<p>Tbeasubek of Albany County : Delinquent Taxes : Fees. — The treasurer of Albany county is not entitled to the percentum provided for in section 19, of the act of December 15tli, 1817, entitled “ An act to provide fees and salaries for the officers of Albany county, and for other purposes,” except in cases where he enforces the collection of taxes by making demand upon delinquent taxpayers, levying distress upon property, and selling sufficient to pay the delinquent taxes and costs.</p> <p>Assessment : School Distbicts. — There must be an assessment by districts for district school purposes to sustain a district tax, and it must be a separate roll.</p> <p>Idem. — The assessment being the foundation for taxation, where that is wanting all else is a nullity.</p> <p>Idem. — The assessment for school district taxes must be made by the county assessor, and where the county assessor for Albany county for the year 1879, failed to make such assessment, the county clerk and county commissioners afterwards made it, Held, That they acted without authority of law, and that their acts were void, and that the tax could not be collected.</p>