Legal Opinion

Sheakley v. Board of Review

Supreme Court of Iowa

Decided December 16, 1916PublishedCited by 1 opinion

Appeal from Chickasaw District Court. — A. N. Hobson,Judge. This is a proceeding in certiorari brought in the district court of Chickasaw County by Sheakley &. Kennedy Bros, and thirty-six others as plaintiffs, against the county board of review of that county, to test the authority of said board of review to make certain changes in the assessment of merchandise in certain of the cities and towns in said county, and to annul and set aside the action of said board in changing…

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Appeal from Chickasaw District Court. — A. N. Hobson,Judge. This is a proceeding in certiorari brought in the district court of Chickasaw County by Sheakley &. Kennedy Bros, and thirty-six others as plaintiffs, against the county board of review of that county, to test the authority of said board of review to make certain changes in the assessment of merchandise in certain of the cities and towns in said county, and to annul and set aside the action of said board in changing said assessments. All the plaintiffs are merchants affected by the change in said aggregate assessment. Defendants…

1Opinion of the CourtPreston, J.

*957taxation • pow^rZrfboara chanSsTafar" class. *956The petition alleges, in substance, that each of the plaintiffs is' either an individual, partnership or *957corporation, and is a resident and taxpayer of said county; that some the plaintiffs are owners of stocks °f merchandise in New Hampton, some in I°nia, some in Bassett, and some in Alta Vista; that all are merchants and owners of stocks of merchandise, and adversely affected by the action of defendant complained of in said action; that, at the June, 1935, session, the said board of supervisors, acting as a county board of review, increased the…

2Cases cited3 opinions

  1. Cassett v. SherwoodSupreme Court of Iowa · 1876
  2. Harney v. Board of SupervisorsSupreme Court of Iowa · 1876
  3. Missouri Valley & Blair Railway & Bridge Co. v. Harrison CountySupreme Court of Iowa · 1888

3Cited by1 opinion

  1. Board of Trustees v. County Board of ReviewSupreme Court of Iowa · 1932

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