Watkins v. Couch
Supreme Court of Iowa
Appeal from Buena. Vista District Court.— Hon. A. D. Bailie, Judge. Action in equity to enjoin the treasurer of Buena Vista county from selling the real estate in controversy for the payment of personal taxes assessed ágainst W. E. Brown, the former owner of the property. A supplemental petition was filed in the case, and a demurrer to the third count thereof was sustained. The plaintiff elected to stand on his pleadings, and appeals from the judgment on the demurrer.
1Opinion of the CourtSherwin, J.
The plaintiff bought the property in question from W. E. Brown in February, 1904. Brown had been assessed upon personal property for 1903, the taxes on which amounted to $247.78. This tax he had not paid, and it was placed on the delinquent personal tax list by the treasurer of the county, the entry being made in the following form:
Code, Supp, 1902, sections 1389a-1389c, provide for the entry of all delinquent personal taxes of any preceding year in a book to be kept in the office of the treasurer as a part of the record thereof, and that a personal tax so entered in the delinquent personal…
2Cases cited7 opinions
- Auditor General v. SparrowMichigan Supreme Court · 1898
- Jones v. BerkshireSupreme Court of Iowa · 1863
- Chicago, Burlington & Quincy Railway Co. v. KelleySupreme Court of Iowa · 1898
- Paris v. LewisIllinois Supreme Court · 1877
- National Bond & Security Co. v. Board of County CommissionersSupreme Court of Minnesota · 1903
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3Cited by1 opinion
- Bullock v. SmithSupreme Court of Iowa · 1926