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 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 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.