Legal Opinion

Kehe v. Blackhawk County

Supreme Court of Iowa

Decided November 16, 1904PublishedCited by 10 opinions

Appeal from Blachhawlc District Court.— Hon. F. C. Platt, Judge. Action to recover back taxes .paid to the defendant county by plaintiff and his wife, which it is alleged were erroneously assessed and exacted. The trial court dismissed the petition, and plaintiff appeals.—

1Opinion of the CourtDeemer, C. J.

In December of the year 1901 the county treasurer of Blackhawk county notified plaintiff and his wife that the so-called “ tax ferrets ” employed by the county had made a report showing that they were the owners of moneys, loans, and credits not listed and assessed for taxation for the years 1896 to 1901, inclusive, in various amounts, and that, unless they appeared and showed cause why the same should not be assessed, it would be listed and assessed according to law. It also appears that in January of the year 1902 the county treasurer, in a book known as “ Record of Omitted Taxes,” entered…

2Cases cited6 opinions

  1. Galusha v. WendtSupreme Court of Iowa · 1901
  2. Dickey v. County of PolkSupreme Court of Iowa · 1882
  3. Harris v. Fremont CountySupreme Court of Iowa · 1884
  4. Dubuque & Sioux City R. Co. v. Board of SupervisorsSupreme Court of Iowa · 1874
  5. Iowa Railroad Land v. Woodbury CountySupreme Court of Iowa · 1884

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3Cited by10 opinions

  1. Commercial National Bank v. Board of SupervisorsSupreme Court of Iowa · 1915
  2. Slimmer v. Chickasaw CountySupreme Court of Iowa · 1908
  3. General Electric Co. v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 1992
  4. Judy v. National State BankSupreme Court of Iowa · 1907
  5. Bennett v. Finkbine Lumber Co.Supreme Court of Iowa · 1924

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