Legal Opinion

First Congregational Church of Cedar Rapids v. Linn County

Supreme Court of Iowa

Decided December 17, 1886PublishedCited by 4 opinions

Appeal from Linn District Ooxurt. ActioN involving the validity of a tax levied upon a certain town. lot. There was a judgment for plaintiff. Defendant appeals.

1Opinion of the CourtBece, J.

I. The abstract and argument fail to disclose clearly the precise nature of the action. This is unimportant, in view of the fact that the case is certified here by the court below for the decision of a question stated, the amount in controversy being less than $100. The facts upon which the question arises are these: In August, 1880, plaintiff purchased a city lot for the purpose of erecting thereon a house of worship. The lot was used, after its purchase, exclusively for objects connected with the church. The lot was assessed for taxation in January, 1880, to plaintiff’s grantor. The…

2Cases cited1 opinion

  1. Castle v. AndersonSupreme Court of Iowa · 1886

3Cited by4 opinions

  1. Independent School District of Oakland v. HewittSupreme Court of Iowa · 1898
  2. Public Schools v. O'ConnorMichigan Supreme Court · 1906
  3. Chamberlain v. CommissionerUnited States Board of Tax Appeals · 1941
  4. Chamberlain v. CommissionerUnited States Board of Tax Appeals · 1941

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