English Ruling Cases volume 22

Cover English Ruling Cases volume 22
English Ruling Cases volume 22
Robert Campbell
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Burlington, 30 Iowa, 232'. So, in Andrews v. Worcester County Mutual Fire Ins. Co. , 5 Allen (Mass. ), 65, it was held that a statute providing that the holder of a mortgage, upon tak- K. C. VOL. XXII. ] SECT. III. — ASSESSMENT AND EEMEDIES. 823 Nos. 18, 19. — Harrison v. Stickney ; Waddington v. City of London Union. — Notes.
ing possession of veal estate thereunder, should be liable personally for the- taxes due thereon, applied to mortgagees taking possession after the statute, though under
...mortgages made before, and that the Act was not unconstitu- tional, as it merely enlarged the collector's remedy in case the mortgagee should choose to do the act designated.
In Sturges v. Carter, Hi United States, oil, an Act of the Ohio Legislature authorizing auditors to extend inquiries into returns of property for taxation, over a period of four years next before that in which the inquiry is made, •was held to be no violation of that provision of the constitution of that state which declares that the General Assembly shall have no power to pass retro- active laws.


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