Larson v. Hamilton County
Supreme Court of Iowa
Appeal from Hamilton District Court. — Hon. George \V. Dyer, Judge. On January 1, 1901, P. Shurman was the owner of a certain stock of goods located in a building at Webster City, and this was assessed to him prior to April 1st at a valuation of $2,030. Some time in May the plaintiff bought the entire stock for cash and has retained it since, selling therefrom by retail, and adding thereto to keep up the stock.
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Appeal from Hamilton District Court. — Hon. George \V. Dyer, Judge. On January 1, 1901, P. Shurman was the owner of a certain stock of goods located in a building at Webster City, and this was assessed to him prior to April 1st at a valuation of $2,030. Some time in May the plaintiff bought the entire stock for cash and has retained it since, selling therefrom by retail, and adding thereto to keep up the stock. Taxes were not levied until' September, and those on this stock, amounting to $120.42, were entered on tax lists against Shurman. The county treasurer demanded payment of plaintiff,…
1Opinion of the CourtLadd, J.
The stock of goods was sold to plaintiff after it had been assessed, but before the taxes were levied. The assessed value was not of the stock on hand January 1st, but the average value of the stock during the year previous. Section 1318, Code. The taxes to be levied did not constitute a lien unless so made by statute. Jaffray v. Anderson, 66 Iowa, 718; Bibbins v. Clark, 90 Iowa, 230. Section 1400 of the Code enacts that: “Taxes upon real estate shall be a lien thereon against all persons except the state. Taxes due from any person upon personal property shall be a lien upon any and all real…
2Cases cited5 opinions
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Plymouth County v. MooreSupreme Court of Iowa · 1901
- Jaffray & Co. v. AndersonSupreme Court of Iowa · 1885
- Iowa Mercantile Co. v. Blair & WendtSupreme Court of Iowa · 1904
- Castle v. AndersonSupreme Court of Iowa · 1886
3Cited by8 opinions
- Charleston Heights Co. v. City of CharlestonSupreme Court of South Carolina · 1926
- Linn County v. SteeleSupreme Court of Iowa · 1937
- Evans v. StewartSupreme Court of Iowa · 1954
- Frankel v. BlankSupreme Court of Iowa · 1927
- Polk County v. BurnsCourt of Appeals for the Eighth Circuit · 1917
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