Legal Opinion

Stevens v. Carroll

Supreme Court of Iowa

Decided July 12, 1905PublishedCited by 15 opinions

Appeal from Linn District Court.— Hon. Wm. G. Thompson, Judge. The opinion states the case.—

1Opinion of the CourtWeaver, J.

In the year 1903 one Mrs. E. E. A. Stevens was, and for some time had been, a resident of Linn county, Iowa. In July of the year mentioned, the defendant herein, being the then county treasurer of Linn county, claiming that Mrs. Stevens was chargeable with certain taxes upon property, moneys, and credits which had been omitted from assessment, proceeded .to list said property, and assess thereon taxes for the years 1901 and 1902, to the amount of $338.55. On August 6, 1903, Mrs. Stevens paid said taxes, making at the same time a written protest that she had already paid her taxes in full for…

2Cases cited8 opinions

  1. Yates v. LansingNew York Supreme Court · 1810
  2. Weaver v. DevendorfNew York Supreme Court · 1846
  3. Stewart v. CaseSupreme Court of Minnesota · 1893
  4. Nugent v. BatesSupreme Court of Iowa · 1879
  5. Jones v. BrownSupreme Court of Iowa · 1880

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3Cited by15 opinions

  1. Nixon v. City of BurlingtonSupreme Court of Iowa · 1908
  2. Clifton Land Co. v. City of Des MoinesSupreme Court of Iowa · 1909
  3. Melady v. South St. Paul Live Stock ExchangeSupreme Court of Minnesota · 1919
  4. Simpson v. Board of SupervisorsSupreme Court of Iowa · 1917
  5. Judy v. National State BankSupreme Court of Iowa · 1907

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