Legal Opinion

Bremer County Bank v. Bremer County

Supreme Court of Iowa

Decided March 22, 1876PublishedCited by 6 opinions

Appeal from Bremer Circuit Court. The plaintiff is a corporation organized under the laws of this State, and is doing business at the city of Waverly, in Bremer county.

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Appeal from Bremer Circuit Court. The plaintiff is a corporation organized under the laws of this State, and is doing business at the city of Waverly, in Bremer county. For the year 1874 it was assessed by the city assessor in the sum of $9,000. The city council of Waverly, being the board of equalization under Code, § 829, increased this assessment to $20,000. Subsequently the plaintiff appeared before the board and made application to correct the assessment and increase thereof. Thereupon the city council, acting as the board of equalization, increased the assessment to the sum of…

1Opinion of the CourtNeck, J.

i. taxation: hanks, practice I. We will first consider the objection urged by plaintiff to the judgment of the Circuit Court, which is based upon the order remanding the case for the purpose ^ determining the liability of the stockholders to assessment upon the property for which the bank was ■assessed.

Under the judgment of the Circuit Court, the plaintiff is relieved from the assessment in question, and it obtains the relief it sought in this case, the court holding the assessment against it to be- illegal. The object of remanding the case was that it might be determined if other parties are…

2Cases cited1 opinion

  1. Robertson v. Eldora Railroad & Coal Co.Supreme Court of Iowa · 1869

3Cited by6 opinions

  1. Mentzer v. DavisSupreme Court of Iowa · 1899
  2. City Council of Marion v. National Loan & Investment Co.Supreme Court of Iowa · 1904
  3. German American Savings Bank v. Council of BurlingtonSupreme Court of Iowa · 1902
  4. Cowles Communications, Inc. v. Board of Review of Polk CountySupreme Court of Iowa · 1978
  5. Grimes v. City of BurlingtonSupreme Court of Iowa · 1888

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