Iowa Union Telephone Co. v. Board of Equalization
Supreme Court of Iowa
Appeal 'from Mahaska Circuit Court. The plaintiff is a corporation operating telephone lines, its principal place of business being in the city of Davenport. It does business, however, in the city of Oskaloosa, from which different lines radiate, and it has what is called a central office in that city, by which is meant the central office of a district, denominated an exchange.
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Appeal 'from Mahaska Circuit Court. The plaintiff is a corporation operating telephone lines, its principal place of business being in the city of Davenport. It does business, however, in the city of Oskaloosa, from which different lines radiate, and it has what is called a central office in that city, by which is meant the central office of a district, denominated an exchange. The board of equalization of the city of Oskaloosa assessed the-property of the company at $2,000. From that assessment the company ajipealed to the circuit court, and the court reduced the assessment and fixed the…
1Opinion of the CourtAdams, J.
The court assessed only the property within the city. The defendant contends that the court should have assessed all the property of the company within the county, and also that it should have assessed the projierty within the city higher than it did. The plaintiff contends that the court erred in assessing the property at all. Its position is that *251telephone lines and property should be assessed in the mode provided for assessing telegraph lines and property; (Chap. 59, Laws of 1878; Miller’s Code, 365;) and we have to say that we think that its position must be sustained. Both the telephone…
2Cases cited1 opinion
- Wisconsin Telephone Co. v. City of OshkoshWisconsin Supreme Court · 1884
3Cited by10 opinions
- Davis v. Pacific Telephone & Telegraph Co.California Supreme Court · 1899
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
- Chamberlain v. Iowa Telephone Co.Supreme Court of Iowa · 1903
- Iowa Telephone Co. v. City of KeokukDistrict Court, S.D. Iowa · 1915
- Old Colony Trust Co. v. City of WichitaDistrict Court, D. Kansas · 1903
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