Galusha v. Wendt
Supreme Court of Iowa
Appeal from Jaspcr District Court. — IIon. A. H. Dewey, Judge. Action by plaintiff, as treasurer of Jasper county, to recover for the use of said county against defendant, as executrix of the estate of one August Wendt, various sums of money alleged to be due as taxes on personal property omitted from assessment for the years 1895, 1896, and 1897. Defendant put in issue the right of plaintiff to maintain the action, and the truth of the allegations of fact in plaintiff’s…
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Appeal from Jaspcr District Court. — IIon. A. H. Dewey, Judge. Action by plaintiff, as treasurer of Jasper county, to recover for the use of said county against defendant, as executrix of the estate of one August Wendt, various sums of money alleged to be due as taxes on personal property omitted from assessment for the years 1895, 1896, and 1897. Defendant put in issue the right of plaintiff to maintain the action, and the truth of the allegations of fact in plaintiff’s petition. The court tried the action without a jury, denying defendant’s demand for a jury trial. It appeared in evidence…
1Opinion of the CourtMcClain, J.
1 This action is brought under a section of the Oode which reads as follows: “Sec. 1374. When property subject to taxation is withheld, overlooked, or from any other reason is not listed or assessed, the county treasurer shall, when apprised thereof, at any time within five years from the date at which such assessment should have been made, demand of the person, firm, corporation or other party by whom the same should have been listed, or to whom it should have been assessed or of the administrator thereof, the amount the property should have been taxed in each yc r the same was so withheld…
2Cases cited82 opinions
- Cummings v. MissouriSupreme Court of the United States · 1867
- Society for the Propagation of the Gospel v. WheelerU.S. Circuit Court for the District of New Hampshire · 1814
- People v. WeaverSupreme Court of the United States · 1880
- Sturges v. CarterSupreme Court of the United States · 1885
- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
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3Cited by56 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Ross v. Board of SupervisorsSupreme Court of Iowa · 1905
- Schmitt v. Jenkins Truck Lines, Inc.Supreme Court of Iowa · 1967
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- Butte & Superior Mining Co. v. McIntyreMontana Supreme Court · 1924
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