Lake City Electric Light Co. v. McCrary
Supreme Court of Iowa
Appeal from Calhoun District Court.— IIon. F. M. Powers, Judge. Action in equity to enjoin collection of tax. Decree for plaintiff, and defendants appeal.—
1Opinion of the CourtWeaver, J.
Tbe plaintiff is tbe owner of an electric light plant in tbe city of Lake City, Iowa. Tbe assessed valuation of this property, as listed and returned by tbe assessor of said city for tbe year 1900, was $8,000; for tbe year 1902, $1,500, and for tbe years 1903 and 1904, $12,-*625000. The taxes levied in each of said years on the taxable proportion of the assessed valuation have never been paid, and this action is brought to enjoin the treasurer from their collection.
1. Taxation: over valuation: injunction.
The demand for this release from liability is based on the claim that the assessment of…
2Cases cited11 opinions
- Case v. DeanMichigan Supreme Court · 1867
- San Jose Gas Co. v. JanuaryCalifornia Supreme Court · 1881
- Mix v. PeopleIllinois Supreme Court · 1886
- Commonwealth v. Cary Improvement Co.Massachusetts Supreme Judicial Court · 1867
- Ottawa Glass Co. v. McCalebIllinois Supreme Court · 1876
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3Cited by7 opinions
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- Soifer v. Floyd County Board of ReviewSupreme Court of Iowa · 2009
- Corey v. City of Fort DodgeSupreme Court of Iowa · 1907
- Carson, Pirie, Scott & Co. v. LongSupreme Court of Iowa · 1934
- Peterson v. Board of ReviewSupreme Court of Iowa · 1908
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