Ingersoll v. City of Des Moines
Supreme Court of Iowa
Appeal from Polla Circuit Court. The plaintiff was assessed by the assessor of the city of Des Moines in the sum of $4,000, upon stock in the Hawkeye Insurance Company to the amount of $32,000', twenty-five per cent paid up.
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Appeal from Polla Circuit Court. The plaintiff was assessed by the assessor of the city of Des Moines in the sum of $4,000, upon stock in the Hawkeye Insurance Company to the amount of $32,000', twenty-five per cent paid up. The council of the city, acting as a board of equalization, ordered this assessment to be increased to $16,-000. From this proceeding plaintiff appealed tó the Circuit Court, where the action of the city board of equalization was reversed and the assessment reduced to the sum fixed by the assessor, $4,000. From the judgment of the Circuit Court the city appeals.
1Opinion of the CourtBeck, J.
i. taxation: izatioiuappeal. I. It is first insisted, on the part of the defendant, that the Circuit Court had no jurisdiction of the case, and therefore erred in overruling a motion by defendant to dismiss the proceeding on that ground.
The city council is the board of equalization of taxes levied for city purposes. Code, section 829. Appeals from the action of the board may be taken to the Circuit Court. Code, *554section 831. It is insisted by defendant’s counsel that the city council, as a board of equalization, took no action in the premises, and therefore no appeal will lie in the case. The…
2Cases cited2 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Porter v. HelmickSupreme Court of Iowa · 1855
3Cited by8 opinions
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- Dickey v. County of PolkSupreme Court of Iowa · 1882
- In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
- Grimes v. City of BurlingtonSupreme Court of Iowa · 1888
- Burlington Gas Light Co. v. City of Burlington as a Board of EqualizationSupreme Court of Iowa · 1897
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