Hershey v. Fry
Supreme Court of Iowa
Appeal .from the Muscatine District Court The defendant, as marshal of tbe city of Muscatine, dis-trained certain personal property of tbe plaintiff, for tbe payment of taxes, claimed to be due and owing from bim to said ■city. Tbis action of replevin, was brought by plaintiff, to •obtain said property.
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Appeal .from the Muscatine District Court The defendant, as marshal of tbe city of Muscatine, dis-trained certain personal property of tbe plaintiff, for tbe payment of taxes, claimed to be due and owing from bim to said ■city. Tbis action of replevin, was brought by plaintiff, to •obtain said property. On tbe trial, it appears tbat plaintiff ■offered tbe assessment roll of tbe county, to sbow tbat for tbe year 1854, be bad been assessed with a certain amount of .personal property. He also offered tbe city assessment roll for tbe same year, wbicb showed tbat be bad been assessed with tbe same…
1Opinion of the CourtWright, C. J.
It is assigned for error: First. That tbe offered testimony should have been admitted; Second. That tbe defendant should have been required to show that tbe tax bad' been regularly and properly assessed ; and Third. That tbe plaintiff should have been permitted to show negatively, that said tax bad not been properly levied as to plaintiff’s property.
Tbe first and third assignment may properly be considered together, as they involve substantially tbe same question. By tbe charter of this city, tbe marshal is tbe collector of taxes levied for city purposes. Before proceeding to collect tbe…
2Cases cited6 opinions
- Dillingham v. SnowMassachusetts Supreme Judicial Court · 1809
- Smith v. ShawNew York Supreme Court · 1815
- People ex rel. Lorillard v. SupervisorsNew York Supreme Court · 1853
- Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
- Oakley v. HornNew York Supreme Court · 1839
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Call Bond & Mortgage Co. v. City of Sioux CitySupreme Court of Iowa · 1935
- Buell v. SchaaleSupreme Court of Iowa · 1874
- Games v. RobbSupreme Court of Iowa · 1859