James Polk Latta (October 31, 1844 – September 11, 1911) was a Nebraska Democratic politician.

Born near Ashland, Ohio, he moved with his parents to Jackson County, Iowa, in 1846. He attended school and worked on a farm. In 1863 he moved to the Nebraska Territory to teach school in Tekamah, Nebraska. He farmed and raised stock in Burt County, Nebraska, eventuality becoming interested in banking. He organized the First National Bank of Tekamah in 1890 and served as its president until his death.

He was elected to the Nebraska House of Representatives in 1887 and to the Nebraska Senate in 1907. He ran and won to represent as a democrat Nebraska's 3rd district to the Sixty-first and Sixty-second Congresses serving from March 4, 1909, to his death on September 11, 1911, in Rochester, Minnesota. He is buried in the Tekamah Cemetery.

• List of United States Congress members who died in office (1900–49)

1. "Latta, James Polk". The Political Graveyard. Retrieved January 23, 2006.
2. "Latta, James Polk". Biographical Directory of the United States Congress. Retrieved January 23, 2006.

• James P. Latta, late a representative from Nebraska, Memorial addresses delivered in the House of Representatives and Senate frontispiece 1913
•  This article incorporates public domain material from the Biographical Directory of the United States Congress