Interstate Trust Co. v. Smith

Key passage — most relied on by later courts

““Plaintiff in error, plaintiff below, the Interstate Trust Company, brought this action to rest rain defendant, as county treasurer of Montezuma county, from accepting and giving receipts for the general county, state and school taxes levied against lands in the Montezuma Valley irrigation district, without at the same time requiring the payment of the Montezuma Valley irrigation district taxes. The defendant interposed a demurrer to the complaint, which was sustained. Plaintiff elected to stand upon its complaint, and a judgment of dismissal followed. Plaintiff brings the cause here for review. “The case of Interstate Trust Co. v. Montezuma Valley Irr. Dist., et al. (decided by this court at this term) 181 Pac. 123 , determines that irrigation district assessments are special taxes levied lor local improvements only. A refusal, therefore, of the county treasurer lo accept general state, county, and school taxes unless and until the taxpayer had also paid his irrigation district assessments, in our opinion finds no support either in reason or law, statutory or otherwise. The judgment of the trial court is right, and should be affirmed.””

quoted by 1 later decision, including Moore v. Gas Securities Co.