Lucius Quintus Cincinnatus Lamar

Summary

Lucius Quintus Cincinnatus Lamar Little v. Bowers — Opinion of the Court

In the nature of things, the proceedings which the attorney describes could not have applied to the collection of the taxes for the years 1876 to 1882, inclusive; for this suit, which relates to them, was disposed of by the supreme court of the state long before the act of 1884 was passed. There is nothing in the record to show that the payment of the taxes in dispute was imposed by the court as a condition precedent to the company's right to bring suit to test their legality.
Source: Wikisource

Lucius Quintus Cincinnatus Lamar Little v. Bowers — Opinion of the Court

The warrants authorized the treasurer, if default should be made in the payment of any of the taxes charged upon the list, to seize and sell the personal property of the persons making the default, to enforce the collection. Under the law of Nebraska, no demand of taxes was necessary; but it was the duty of every person subject to taxation to attend the treasurer's office, and make payment.
Source: Wikisource

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