Pierce v. Executive Council
Supreme Court of Iowa
Appeal from, Polk District Court. — Hon. Hugh Brennan, Judge. Suit in equity to compel the executive council of the state of Iowa, sitting as a Board of Review for the equalization of taxes among the several counties of the said state, and for the assessment of railway property in the state, to equalize assessments between the counties and to assess certain railway and other properties.
Read the full summary
Appeal from, Polk District Court. — Hon. Hugh Brennan, Judge. Suit in equity to compel the executive council of the state of Iowa, sitting as a Board of Review for the equalization of taxes among the several counties of the said state, and for the assessment of railway property in the state, to equalize assessments between the counties and to assess certain railway and other properties. Defendants demurred to the petition, and, their demurrer having been overruled, they elected to stand thereon, and decree was entered against them substantially as prayed. They appeal.
1Opinion of the CourtDeemer, J.
This action was originally brought in the year 1911 against the then members of the executive council of the state composed of the Governor, Secretary of State, Auditor of State, and Treasurer of State, who are ex officio made the Board of Review for the equalization of taxes among the several counties of the state, and charged with the duty of assessing railway, express and freight, telegraph, telephone, and equipment companies, doing business in the state. The then defendants filed several demurrers to the petition as amended, and on December 12, 1912, these demurrers were overruled and…
2Cases cited12 opinions
- State ex rel. Bee Building Co. v. SavageNebraska Supreme Court · 1902
- State Board of Equalization v. People ex rel. GogginIllinois Supreme Court · 1901
- State ex rel. Piper v. GraceyNevada Supreme Court · 1876
- State ex rel. Mitchell v. School District number nineNebraska Supreme Court · 1878
- Montis v. McQuistonSupreme Court of Iowa · 1899
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Pierce v. GreenSupreme Court of Iowa · 1940
- State v. StannardOregon Supreme Court · 1917