Iowa Mercantile Co. v. Blair & Wendt
Supreme Court of Iowa
Appeal from, Jasper District Court. — TIon. John T. Scott, J udge. Suit in equity, whereby plaintiff seeks to be subrogated to the rights of the county treasurer of Jasper county again°+ the defendants, and for judgment for the amount of certain taxes paid by it on a stock of merchandise purchased by it from defendants Foster & Tait.. The trial court dismissed the petition, and plaintiff appeals.
1Opinion of the CourtDeemer, C. J.
Defendants Blair & Wendt owned a stock of merchandise, which was listed by them for taxation in April of the year 1900. The board of supervisors of Jas*291per county, in which county the goods were situated, at its September session, levied a tax thereon against Blair and Wendt in the sum of $101.75; this tax becoming a lien upon the stock. In October of the same year, Blair & Wendt sold the merchandise in bulk to the defendants Foster & Tait, impliedly warranting the same as free from incumbrance. Shortly thereafter' Foster & Tait sold the goods in bulk to the plaintiff under the same implied…
2Cases cited5 opinions
- Plymouth County v. MooreSupreme Court of Iowa · 1901
- Garrigan v. KnightSupreme Court of Iowa · 1877
- Ellsworth v. RandallSupreme Court of Iowa · 1889
- Iowa Railroad Land Co. v. DavisSupreme Court of Iowa · 1897
- Montgomery v. GibbsSupreme Court of Iowa · 1875
3Cited by7 opinions
- Linn County v. SteeleSupreme Court of Iowa · 1937
- Larson v. Hamilton CountySupreme Court of Iowa · 1904
- City of Tampa v. Commercial Building Co.Court of Appeals for the Fifth Circuit · 1932
- Polk County v. BurnsCourt of Appeals for the Eighth Circuit · 1917
- Ogden v. LowrySupreme Court of Iowa · 1958
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