Defries v. McMeans
Supreme Court of Iowa
Appeal from Jackson District Court. — HoN. P. B. Wolee, Judge. This is an appeal from the action of the defendant board of review whereby it increased the appellant’s assessment of moneys and credits for the year 1899, $28,000. The increased assessment was based upon certain land contracts which are in fact mortgages.
Read the full summary
Appeal from Jackson District Court. — HoN. P. B. Wolee, Judge. This is an appeal from the action of the defendant board of review whereby it increased the appellant’s assessment of moneys and credits for the year 1899, $28,000. The increased assessment was based upon certain land contracts which are in fact mortgages. The plaintiff pleaded a former adjudication, based upon the fact that in an action between him and the township board of review, decided in 1898, it was adjudged that the contracts were not liable to assessment. To this plea there was a demurrer, which was sustained, and…
1Opinion of the CourtSheewiN, J.
It is conceded that the district court of Jackson county decided in October, 1898, that the contracts in question were not liable to assessment for that year, and the only question for our determination here is whether such adjudication estops the defendant from assessing them for the year 1899. The universal rule of law that a judgment of a court of competent jurisdiction is binding; between the parties to the particular action litigated regarding the subject thereof, and on their privies, as to questions actually decided and upon which the judgment rests, is not assailed. Cromwell v. Sac…
2Cases cited9 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Campbell v. RankinSupreme Court of the United States · 1879
- City of Davenport v. C., R. I. & P. R. R.Supreme Court of Iowa · 1874
- Lake Shore & Michigan Southern Railway Co. v. PeopleMichigan Supreme Court · 1881
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Security Savings Bank v. ConnellSupreme Court of Iowa · 1924
- Hankin v. SpilkerDistrict of Columbia Court of Appeals · 1950