In re the Liquor Tax Against David & German
Supreme Court of Iowa
Appeal from Hardin District Court. — Hon. B. P. Birdsall, Judge. Appeal from an order made on application of Mrs. H. J. David, owner of certain property in the town of Alden, for rebate of liquor tax, in wbicb proceeding John Hoskins, a mortgagee, intervened. The district court denied the application, and Mrs. David and Hoskins appeal.
1Opinion of the CourtDeemer, J.
*206 1
2 *205The property was listed for assessment under the provisions of section 3, chapter 62, Acts Twenty-fifth General Assembly — the statements of the three citizens having been filed on the twenty-seventh day of December, 1895. On the first day of January, 1896, Mrs. David, the owner of the property filed her petition to rebate and cancel the tax, which was fixed by the board at four hundred and fifty dollars, on the ground that she leased the same to Laura B. David and Theodore German, for the period of one *206year from the first day of January, 1895, for the purpose of conducting a lawful…
2Cases cited3 opinions
- Engleman v. StateIndiana Supreme Court · 1850
- Smith v. SkowSupreme Court of Iowa · 1896
- United States v. John W. LowSupreme Court of the United States · 1842
3Cited by3 opinions
- Hubbell v. Polk CountySupreme Court of Iowa · 1898
- Engelthaler & Hasek v. Linn CountySupreme Court of Iowa · 1897
- Hubbell v. Polk CountySupreme Court of Iowa · 1898