Carroll County v. Ley
Supreme Court of Iowa
Appeal from Ga/rroll District Court.— Hon. Z. A. Church, Judge. Action at law, brought against the administratrix of the estate of one who was liable to pay the amount of a mulct tax, and the owners of the property upon which the business was conducted and on which it was claimed that the tax was a lien. On motion of the property owners, a verdict of the jury was directed in their favor, and judgment was entered against the administratrix only. The plaintiff appeals.
1Opinion of the Court
McClain, J.—
It is now well 'settled that an action to recover a mulct tax may be maintained against the person *231conducting the business and the sureties on his bond. Guedert v. Emmet County, 116 Iowa, 40; Crawford County v. Lamb, 110 Iowa, 355; Marshall County v. Knoll, 102 Iowa, 573.
But the provision as to the lien of the tax is that it “ shall be a lien upon the real property wherein or whereon the business is carried on, or where the place for selling or keeping, for sale is maintained ”; and it is further provided that “ in case the person carrying on the business or maintaining the place…
2Cases cited4 opinions
- Plymouth County v. MooreSupreme Court of Iowa · 1901
- Marshall County v. KnollSupreme Court of Iowa · 1897
- Crawford County v. LaubSupreme Court of Iowa · 1900
- Guedert v. Emmet CountySupreme Court of Iowa · 1902
3Cited by2 opinions
- Hawkeye Life Insurance v. Valley-Des Moines Co.Supreme Court of Iowa · 1935
- Didier v. Lucas CountySupreme Court of Iowa · 1952