Beecher v. Board of Supervisors
Supreme Court of Iowa
Appeal from Webster Circuit Court. ■ Mandamus to compel defendant to remit the interest and' penalties upon taxes on personal property assessed against, plaintiff, as required by chapter 29, Acts Fifteenth General Assembly. A demurrer to the petition was overruled, and. defendants refusing to further plead, judgment was rendered, for plaintiff. Defendants appeal.
1Opinion of the Court
Beck, Ch. J.
I. The petition alleges that certain taxes upon personal property were assessed and levied against plaintiff, which for more than four years the treasurer of the county failed to collect by distress and sale of property, or tO' bring forward upon the tax books as required by Code, § 845, ^ and that plaintiff made application to the board of supervisors to remit the penalties and interest which had accrued upon such taxes, as that body is required to do by chapter 29, Acts Fifteenth General Assembly. Upon the refusal of the supervisors to enter the remission as requested, plaintiff…
2Cited by6 opinions
- McSurely v. McGrewSupreme Court of Iowa · 1908
- Livesay v. DearmondOregon Supreme Court · 1929
- Scott County v. JohnsonSupreme Court of Iowa · 1928
- Washington County v. ParadisIdaho Supreme Court · 1923
- S. L. Collins Oil Co. v. PerrineSupreme Court of Iowa · 1920
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