Hubbell v. Polk County
Supreme Court of Iowa
Appeal from Folic District CourL — Hon. T. F. Stevenson, Judge. Action at law to recover an amount alleged to bave been paid as a liquor tax, under protest. There was a trial by the court without a jury, and a judgment in favor of the plaintiff for the amount claimed. The defendants appeal.
1Opinion of the Court
Robinson, J.-
*6191 *618On the thirtieth day of May, 1894, the plaintiff, being the owner of lot 5 in block 25 of the original town of Ft. Des Moines, now a part of the city of Des Moines, leased it to F. Y. Newman, who took possession of the leased *619premises, and commenced therein the business of keeping for sale and selling intoxicating liquors, under the provisions of chapter 62, Acts Twenty-fifth General Assembly. Before Newman commenced the business, he reported the property to the county auditor for taxation, under the act specified. At a session of the board of supervisors of Polk county held on…
2Cases cited8 opinions
- French v. EdwardsSupreme Court of the United States · 1872
- Hill v. WolfeSupreme Court of Iowa · 1870
- Easton v. SaverySupreme Court of Iowa · 1876
- Prouty v. TallmanSupreme Court of Iowa · 1884
- Burlington Gas Light Co. v. City of Burlington as a Board of EqualizationSupreme Court of Iowa · 1897
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3Cited by6 opinions
- Younker Brothers, Inc. v. ZirbelSupreme Court of Iowa · 1943
- Munn v. School Township of Soap CreekSupreme Court of Iowa · 1900
- Hawkeye Lumber Co. v. Board of ReviewSupreme Court of Iowa · 1913
- Woodbury County Taxpayers Conference v. CarrSupreme Court of Iowa · 1939
- Smithberg v. ArcherSupreme Court of Iowa · 1899
1 more not listed; retrieve them via the Exa API.