United States Express Co. v. Ellyson
Supreme Court of Iowa
Appeal from General Term Fifth, District (Polk County). Action in equity to enjoin the defendant, Dan.'Ellyson, assessor for the city of Des Moines, from requiring the agent of the plaintiff, at Des Moines, to give a sworn statement of the gross receipts of his agency, etc., and to enjoin the defendants, their agents, servants, etc., from taking any steps for the taxing of plaintiff’s property, under chapter 180 of the laws of the Twelfth General Assembly.
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Appeal from General Term Fifth, District (Polk County). Action in equity to enjoin the defendant, Dan.'Ellyson, assessor for the city of Des Moines, from requiring the agent of the plaintiff, at Des Moines, to give a sworn statement of the gross receipts of his agency, etc., and to enjoin the defendants, their agents, servants, etc., from taking any steps for the taxing of plaintiff’s property, under chapter 180 of the laws of the Twelfth General Assembly. That act is claimed to be unconstitutional. It is as follows : “ An act in relation to revenue and taxing the property of express…
1Opinion of the CourtCole, J.
1. Constitutional law : taxation of express and telegraph companies. I. The petition alleges that the plaintiff is an incorporated company, under the law of New York. And the first point made by appellant’s counsel is, that the act under consideration is in conflict with article 8, section 2, of our State Constitution, which provides that “the property of all corporations, for pecuniary profit, shall be subject to taxation, the same as that of individuals."
It is a sufficient answer to this point to state, that, by the very terms of the act, the property made subject to taxation by it is made…
2Cases cited2 opinions
- Town of McGregor v. BayliesSupreme Court of Iowa · 1865
- Tallman v. Treasurer of Butler CountySupreme Court of Iowa · 1861
3Cited by14 opinions
- State ex rel. West v. City of Des MoinesSupreme Court of Iowa · 1896
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Scottish Union & National Insurance v. HerriottSupreme Court of Iowa · 1899
- Northwestern Mutual Life Insurance v. Lewis & Clarke CountyMontana Supreme Court · 1903
- Youngs v. HallNevada Supreme Court · 1874
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