Leon Loan & Abstract Co. v. Equalization Board
Supreme Court of Iowa
Appeal from Decatur District Court. — Hon. R. C. Henry, Judge. This is an agreed case, submitted upon the following statement of facts, with certain omissions which are deemed unimportant in its consideration: “First. That the plaintiff is a copartnership composed of D. and-A. B. Stearns and L. P. Sigler and Francis Yarga, and doing business under the firm name of the ‘Leon Loan & Abstract Company.’ Second.
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Appeal from Decatur District Court. — Hon. R. C. Henry, Judge. This is an agreed case, submitted upon the following statement of facts, with certain omissions which are deemed unimportant in its consideration: “First. That the plaintiff is a copartnership composed of D. and-A. B. Stearns and L. P. Sigler and Francis Yarga, and doing business under the firm name of the ‘Leon Loan & Abstract Company.’ Second. That the plaintiffs are the owners of a set of books containing the only full abstracts and records of the titles of lands and lots in Decatur county, Iowa, prior to April 1, 1874. That…
1Opinion of the CourtGranges, J.
The legal question involved is important. The books are admitted to have .“an actual market value,” and, for the purpose of “learning title to lands in Decatur county,” they “can be used by anyone of ordinary intelligence and ability.” It is also admitted “that they contain a true, full, and complete record of the title of each tract of land and town lot in Decatur county, Iowa.” The books - have an admitted value of six thousand dollars; have changed hands as articles of commerce; are kept in an office building as the basis of a business for profit, by the receipt of fees for transcripts of…
2Cases cited4 opinions
- Stevens v. GladdingSupreme Court of the United States · 1855
- Stephens v. CadySupreme Court of the United States · 1853
- Dart v. WoodhouseMichigan Supreme Court · 1879
- Perry v. City of Big RapidsMichigan Supreme Court · 1887
3Cited by10 opinions
- Desny v. WilderCalifornia Supreme Court · 1956
- Baker v. HowisonSupreme Court of Alabama · 1925
- Holland v. WallsCourt of Appeals of Arkansas · 1981
- State Ex Rel. Dane County Title Co. v. Board of Review of City of MadisonWisconsin Supreme Court · 1957
- Schleman v. Guaranty Title CompanySupreme Court of Florida · 1943
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