Jaffray & Co. v. Anderson
Supreme Court of Iowa
Appeal from Lee Circuit Court. The plaintiff by this action seeks to enjoin the defendant Anderson, who is treasurer of Lee county, from distraining certain goods and merchandise for the purpose of collecting the state, county and other taxes thereon for the year 1884. There was a demurrer to the petition, which was sustained. Defendants appeal.
1Opinion of the CourtEothrock, J.
It apjiears from the allegations of the petition that on the first day of January, 1884,'one Bostwick was the owner of a stock of merchandise, which was in a *719store-room in the city of Keokuk. The said goods were assessed for taxation, for the year 1881, to Bostwick, at a valuation of $5,200, and taxes were levied thereon for state, county and other purposes, amounting to $137.80. On the sixth day of December, 1881, the plaintiffs purchased said goods from Bostwick, without notice of any claim for taxes thereon. The question presented by the petition and demurrer thereto is whether the…
2Cited by18 opinions
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Miller v. AndersonSouth Dakota Supreme Court · 1891
- Eagle Manufacturing Co. v. City of DavenportSupreme Court of Iowa · 1897
- Charleston Heights Co. v. City of CharlestonSupreme Court of South Carolina · 1926
- Linn County v. SteeleSupreme Court of Iowa · 1937
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