Smithberg v. Archer
Supreme Court of Iowa
Appeal from Emmet District Gourt. — HoN. W. B. QuartoN, Judge. The plaintiffs mortgage was established as a lien on the north half of lots 3 and 4 in block 58 of Estherville.
Read the full summary
Appeal from Emmet District Gourt. — HoN. W. B. QuartoN, Judge. The plaintiffs mortgage was established as a lien on the north half of lots 3 and 4 in block 58 of Estherville. Archer claimed the north third of these under a tax deed issued in 1897. Guerdet held a certificate of sale of the north half of the lots, issued December 6,1897, for nine hundred and sixtv-eight dollars and fifty-three cents mulct tax, penalties, and costs appearing on the treasurer’s books at the time of the sale. Kane, who held the fee, operated a saloon on the north half of lot 4 from March, 1895, till August 20,…
1Opinion of the CourtLadd, J.
— It may be conceded for the purposes of this case that, inasmuch as the property was assessable, the failure of the assessor of Estherville to return the assesment cannot be taken advantage of after the sale. The general law relating to assessment, levy, and collection of taxes is made applicable to the mulct tax by section 13 of chapter 62 of the Acts of the Twenty-fifth. General Asssembly, and it would seem that under section 1398 of the Code the treasurer may assess, in event of an omission by the assessor to do so; and that under the following section no question concerning mere…
2Cases cited7 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Early v. WhittinghamSupreme Court of Iowa · 1876
- Hintrager v. KieneSupreme Court of Iowa · 1883
- Ellis v. PeckSupreme Court of Iowa · 1876
- Hubbell v. Polk CountySupreme Court of Iowa · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Guedert v. Emmet CountySupreme Court of Iowa · 1902
- Hopkins v. LeeSupreme Court of Iowa · 1913
- Isbell v. Board of SupervisorsSupreme Court of Iowa · 1952