Railroad Company v. Commissioners,
98 U.S. 541 (1878)

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U.S. Supreme Court

Railroad Company v. Commissioners, 98 U.S. 541 (1878)

Railroad Company v. Commissioners

98 U.S. 541


1. In Nebraska, no demand for taxes is required, but it is the duty of every person subject to taxation to attend at the office of the county treasurer and make payment.

2. Certain lands in that state, the patents for which had been withheld from the Union Pacific Railroad Company by the United states, having been assessed for taxation and the taxes remaining unpaid, the tax lists, with warrants thereto attached, were issued authorizing the county treasurer, upon default in the payment of the taxes, to enforce the collection of them by the seizure and sale of the personal property of the company. The company paid them while protesting in writing that they were illegally and wrong fully assessed and levied and were wholly unauthorized by law. At that time, they had not been demanded, and no special effort had been made by the treasurer for their collection, nor had he attempted to seize the personal property of the company. Patents for the lands were subsequently issued to the company. After the decision in Railway Company v. McShane, 22 Wall. 444, that the lands were exempt from taxation, the company brought this action to recover the amount so paid. Held that there being no statute giving the right to recover in such cases, the action could not be maintained.

Page 98 U. S. 542

The facts are stated in the opinion of the Court.

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