Judy v. National State Bank
Supreme Court of Iowa
Appeal from Henry District Court.— Hon. James I). Smyti-ie, Judge. Action at law to recover taxes upon property omitted from taxation for the years 1899, 1900,1901. 1902, and 1903, This property was bank stock in the defendant bank which had theretofore been assessed, but it is claimed that defendant’s statements upon which the assessments were levied were false and untrue, and that by reason of fraud and misrepresentation, these assessments were invalid.
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Appeal from Henry District Court.— Hon. James I). Smyti-ie, Judge. Action at law to recover taxes upon property omitted from taxation for the years 1899, 1900,1901. 1902, and 1903, This property was bank stock in the defendant bank which had theretofore been assessed, but it is claimed that defendant’s statements upon which the assessments were levied were false and untrue, and that by reason of fraud and misrepresentation, these assessments were invalid. The trial court dismissed plaintiff’s petition, and he appeals.
1Opinion of the CourtDeemer, J.
It is conceded that defendant once paid the taxes levied and assessed against its outstanding stock for the years 1899 to 1903 inclusive, but it is alleged in the petition that the corporate shares were omitted from taxation for these years, that defendant paid taxes on moneys and credits for each year, that there was omitted from taxation for the year 1899 the sum of $76,450.60 upon which no taxes were paid and that defendant bank had for that year invested in government bonds the sum of $76,450. The same charge is made for the year 1900 save that it is alleged that there was omitted from…
2Cases cited13 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- Lambe v. McCormickSupreme Court of Iowa · 1902
- German Savings Bank v. TrowbridgeSupreme Court of Iowa · 1904
- Stevens v. CarrollSupreme Court of Iowa · 1905
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Woodbury County v. TalleySupreme Court of Iowa · 1911
- Bennett v. Finkbine Lumber Co.Supreme Court of Iowa · 1924
- Laubersheimer v. HuiskampSupreme Court of Iowa · 1967
- Woodbury County v. TalleySupreme Court of Iowa · 1909
- In re the Appeal of SeamanSupreme Court of Iowa · 1907
6 more not listed; retrieve them via the Exa API.