Lambe v. McCormick
Supreme Court of Iowa
Appeal from Palo Alto District Court. — IIon. A. D. Bailie, Judge. In eacb of these cases the defendant appealed to the district court from the action of the treasurer of Palo Alto county in assessing him for omitted property under chapter 50 of the Acts of the Twenty-eighth General Assembly. In each case a demurrer to a pleading seting out the. liability of defendant for the taxes thus assessed was sustained, and the plaintiffs appeal.
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Appeal from Palo Alto District Court. — IIon. A. D. Bailie, Judge. In eacb of these cases the defendant appealed to the district court from the action of the treasurer of Palo Alto county in assessing him for omitted property under chapter 50 of the Acts of the Twenty-eighth General Assembly. In each case a demurrer to a pleading seting out the. liability of defendant for the taxes thus assessed was sustained, and the plaintiffs appeal. The records in the several cases are identical, save as to the amounts of taxes assessed. The arguments on behalf of appellants are identical in the five…
1Opinion of the Court
McClain, J. —
Considerable portions of the. arguments ■on each side relate to the constitutionality of Code, section 1374, authorizing county treasurers, within five years of the date on which assessments should have been made, to bring action for taxes on property subject to taxation which has been withheld, overlooked, or from any other cause not listed and assessed; and to the question whether that ■section should be applied to eases where property was so withheld or overlooked and not assessed prior to the tailing effect of the present Code (1897), in which the provisions of this section…
2Cases cited19 opinions
- United States v. FreemanSupreme Court of the United States · 1845
- State v. GerhardtIndiana Supreme Court · 1896
- Sturges v. CarterSupreme Court of the United States · 1885
- Galusha v. WendtSupreme Court of Iowa · 1901
- Mack v. JastroCalifornia Supreme Court · 1899
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3Cited by20 opinions
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Eckerson v. City of Des MoinesSupreme Court of Iowa · 1908
- Huston v. ScottSupreme Court of Oklahoma · 1908
- Diver v. Keokuk Savings BankSupreme Court of Iowa · 1905
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