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MISLE v. BERG

No. 35469.

125 N.W.2d 519 (1963)

176 Neb. 125

Ben MISLE, Henry Misle and Julius Misle, d/b/a Misle Chevrolet Company, Appellants, v. Carl E. BERG, Treasurer, Sanitary District No. 1 of Lancaster County and Sanitary District No. 1 of Lancaster County, Carl E. Berg, County Treasurer, the County of Lancaster and the County of Lancaster et al., Appellees.

Supreme Court of Nebraska.

December 20, 1963.

Attorney(s) appearing for the Case

Marti, O'Gara & Dalton, Lincoln, for appellants.

Kier, Cobb & Luedtke, Paul Douglas, County Atty., William D. Blue, Willis R. Hecht, Ralph D. Nelson, Vincent D. Brown, Lincoln, for appellees.

Heard before WHITE, C. J., and CARTER, MESSMORE, YEAGER, SPENCER, BOSLAUGH, and BROWER, JJ.

BROWER, Justice.

This action was consolidated in the trial court with Misle v. Miller, Neb., 125 N.W.2d 512. In turn it was consolidated in this court for briefing and hearing.

It was to recover the penalties sought to be imposed by the assessor of Lancaster County on the same return for taxes made by the plaintiffs Misle in 1959.

The two actions were necessary because the city of Lincoln collects its own taxes under...

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