Stein v. Local Board of Review
Supreme Court of Iowa
Appeal from Guthrie District Court.— Hon. James D. Gamble, Judge. Ti-iis is an appeal in equity from the action of the defendant, the town council of Casey, in Guthrie county, sitting as a board of review of assessments for taxation purposes. The court below denied appellant any relief, and he brings the case here for further hearing.
1Opinion of the CourtBishop, J.
Plaintiff, when applied to by the local assessor for the town, gave in as the value of his moneys and credits the sum of $36,000 and other personal property in the sum of $100. Tie claimed to be indebted in the sum of $26,000, which sum he was entitled under the statute to have deducted from the sum of his moneys and credits. This was allowed, and accordingly he was assessed in the sum of $10,100. On the matter coming before the board of review, that body refused to allow credit for indebtedness in the sum claimed by plaintiff, and raised his assessment as for moneys and credits to $34,000.…
2Cited by5 opinions
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