Herter v. Chicago, Milwaukee & St. Paul Railway Co.
Supreme Court of Iowa
Appeal from Shelby District Court. — Hon. Walter I. Smith, Judge. During the years 1893, 1894, 1895, and 1896, the defendant owned grain elevators.located at the towns of Portsmouth and Panama, in Shelby county. These elevators were situated on the defendant’s land contiguous to its railway tracks, and were leased to and operated by tenants, who paid nominal rent therefor, and bought grain for shipment over defendant’s road.
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Appeal from Shelby District Court. — Hon. Walter I. Smith, Judge. During the years 1893, 1894, 1895, and 1896, the defendant owned grain elevators.located at the towns of Portsmouth and Panama, in Shelby county. These elevators were situated on the defendant’s land contiguous to its railway tracks, and were leased to and operated by tenants, who paid nominal rent therefor, and bought grain for shipment over defendant’s road. These elevators were taxed locally for the years mentioned, and this action is to recover the tax so levied. Trial to the court, and judgment for the plaintiff. The…
1Opinion of the CourtSherwin, J.
Tbe statute governing the assessment of railway property, so far as it is material to the question before us, is found in sections 808 and 810 of the Code of 1873, which sections are as follows:
“Sec. 808. Lands, lots, and other real estate belonging to any railway company, not exclusively used in the operation of the several roads, * * * shall be subject to assessment and taxation on the same basis as the property of individuals in the several counties where situated.”
“Sec. 810. All railway property not specified in section 808 of this chapter, shall be taxed upon the assessment made by the…
2Cases cited6 opinions
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- Chicago, Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1880
- Felt v. AmidonWisconsin Supreme Court · 1879
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Bayfield CountyWisconsin Supreme Court · 1894
- Detroit Union Railroad Depot & Station Co. v. City of DetroitMichigan Supreme Court · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Lake Tahoe Ry. & Transp. Co. v. RobertsCalifornia Supreme Court · 1914
- Northern Pacific Railway Co. v. Morton CountyNorth Dakota Supreme Court · 1915
- Chicago, Burlington & Quincy Railroad v. RheinSupreme Court of Iowa · 1907
- Adams County v. Kansas City & Omaha Railway Co.Nebraska Supreme Court · 1904