14-407.
History: L. 1872, ch. 100, § 39; R.S. 1923, § 14-407; Repealed, L. 1933, ch. 309, § 27; April 3.
Source or prior law:
L. 1862, ch. 46, art. 2, § 1, ¶ 1; L. 1864, ch. 69, § 2, ¶ 1; G.S. 1868, ch. 19, § 30, ¶ 1; L. 1871, ch. 62, § 23.
CASE ANNOTATIONS
1. Limit applies only to taxes for general purposes. Waterworks Co. v. City of Columbus, 48 Kan. 99, 116, 28 P. 1097.
2. State, county and school taxes not considered in determining limit. Waterworks Co. v. City of Columbus, 48 Kan. 378, 29 P. 762.
3. Limit cannot be increased by designating taxes by another name. Stewart v. Town Co., 50 Kan. 553, 557, 558, 559, 560, 32 P. 121.
4. Tax collected for permanent public building cannot be diverted therefrom. The State v. City of Emporia, 57 Kan. 710, 713, 47 P. 833.
5. Limitation cannot be increased by diverting other funds. The State v. City of Emporia, 57 Kan. 710, 713, 47 P. 833.
6. Mandamus ordering excessive levy not subject to collateral attack. McEntire v. Williamson, 63 Kan. 275, 280, 281, 65 P. 244.
7. Judgment on coupons; tax levy ordered; injunction will not lie. McEntire v. Williamson, 63 Kan. 275, 280, 281, 65 P. 244.
8. Limit levied for general revenue purposes; additional similar levy invalid. Railway Co. v. City of Humboldt, 87 Kan. 1, 3, 123 P. 727.
9. Illegal tax paid under protest recoverable; when deemed voluntary payment. Railway Co. v. City of Humboldt, 87 Kan. 1, 3, 123 P. 727.
10. Acts of taxing officers presumed regular. Railway Co. v. Kansas City, 92 Kan. 300, 302, 140 P. 1040.
11. Limit of levy for payment of judgments considered. Railway Co. v. Kansas City, 92 Kan. 300, 302, 140 P. 1040.
12. Levy in excess of limit invalid, unless affirmative showing made. Railway Co. v. Kansas City, 92 Kan. 300, 302, 140 P. 1040.
13. Excessive taxes paid under protest are recoverable. Bush v. City of Beloit, 105 Kan. 79, 80, 82, 181 P. 615.
14. When payment of taxes deemed "voluntary," and when "involuntary," considered. Bush v. City of Beloit, 105 Kan. 79, 80, 82, 181 P. 615.
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