Rhyno v. Madison County
Supreme Court of Iowa
Appeal from Madison Circuit Court. This cause was submitted to the court' below upon the following agreed statement of facts: “ That said T. J. Rhyno now is, and for many years has been, a resident and citizen of South township, Madison county, Iowa, and that said South township was his place of residence in January, 1874; that for many years .said T. J. Rhyno has been engaged in the business of stock feeding in Madison county, Iowa; that in the fall of 1873 said T. J. Rhyno…
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Appeal from Madison Circuit Court. This cause was submitted to the court' below upon the following agreed statement of facts: “ That said T. J. Rhyno now is, and for many years has been, a resident and citizen of South township, Madison county, Iowa, and that said South township was his place of residence in January, 1874; that for many years .said T. J. Rhyno has been engaged in the business of stock feeding in Madison county, Iowa; that in the fall of 1873 said T. J. Rhyno got together, for the purpose of feeding and fattening, a large number of neat cattle and hogs; that during the latter…
1Opinion of the CourtDan, J.
Appellant mainly relies upon section 823 of the Code, which provides: “The assessor shall list every person in his township, and assess all the property, personal and rea] therein.”
This section furnishes no warrant for the conclusion that the assessor shall assess all the property which may have been in his township on the first day of January, of the year for which the assessment is made.
Section 822 provides each assessor shall enter upon the discharge of the duties of his office on the third Monday in January in each year; and section 825 requires him to deliver one of the assessment books…
2Cited by2 opinions
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