Schoonover v. Petcina
Supreme Court of Iowa
Appeal from, Jones District Court.— IioN. W. G. Thompson, Judge. PlaiNTIKK was assessed by the county treasurer under chapter 50, page 33, Acts Twenty-eighth General Assembly, on moneys and credits claimed to have been omitted from assessment for preceding years. On appeal to the district court this assessment was set aside, and the defendant appeals to this court.—
1Opinion of the Court
McClain, J.—
1. Omitted. property: assessment. Notice was given to plaintiff by the treasurer on August 22, 1902, that moneys and credits which should have heen assessed to him for the years 1897, 1898, 1899, 1900, and 1901 had heen either withheld, overlooked, or omitted from assessment, and had not been listed or assessed for said years. As the assessment for 1897 should have been made before April 1st, the five-year limitation had run with reference to any omissions for that year. Siberling v. Cropper, 119 Iowa, 420; Thornburg v. Cardell, 123 Iowa, 313.
The notice given by the treasurer…
2Cases cited13 opinions
- National Bank v. MatthewsSupreme Court of the United States · 1879
- National Bank v. WhitneySupreme Court of the United States · 1881
- Gold-Mining Co. v. National BankSupreme Court of the United States · 1878
- Fortier v. New Orleans National BankSupreme Court of the United States · 1884
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
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3Cited by15 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Gibson v. CooleySupreme Court of Iowa · 1906
- Dade County v. South Dade Farms, Inc.Supreme Court of Florida · 1938
- In re the Appeal from the Assessment against Sioux City Stock Yards Co.Supreme Court of Iowa · 1910
- First National Bank v. City of Council BluffsSupreme Court of Iowa · 1917
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