Farmers Loan & Trust Co. v. Town of Fonda
Supreme Court of Iowa
Appeal from Pocahontas District Court. — Hon. F. H. Helsell, Judge. The proceeding in the lower court was an appeal from the action of the board of review of the town of Fonda in fixing an assessment for taxes against appellant for the year 1898. The lower court increased plaintiff’s assessment, and, plaintiff appeals.
1Opinion of the CourtMcClain, J.
1 Plaintiff is engaged in doing a banking business, loaning money and dealing in real estate, and its principal place of business is Sioux City. As a part of its business it conducts branch banks at Fonda and other places in the state. Prior to the adoption of the present Code it was taxed at its principal place of business, on its entire business, whether conducted there or at its various branches, and its branches were not taxed in the localities where they were situated. After the adoption of the present Code, however, the authorities of the town of Fonda, relying on the provisions of…
2Cases cited4 opinions
- In re the Appeal of the Des Moines Water Co.Supreme Court of Iowa · 1878
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- German American Savings Bank v. City of BurlingtonSupreme Court of Iowa · 1880
- Brown v. Town of Grand JunctionSupreme Court of Iowa · 1888
3Cited by11 opinions
- First National Bank of Estherville v. City CouncilSupreme Court of Iowa · 1907
- Woodbury County v. TalleySupreme Court of Iowa · 1911
- Barhydt v. CrossSupreme Court of Iowa · 1912
- Wahkonsa Investment Co. v. City of Ft. DodgeSupreme Court of Iowa · 1904
- First National Bank v. City Council of EsthervilleSupreme Court of the United States · 1910
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