Buell v. Schaale
Supreme Court of Iowa
Appeal from Clinton District Cov/rt. Action of replevin for a bay mare. Plaintiff avers bis absolute ownership and right to the present possession. The defendant, for answer, admits the ownership of plaintiff, and justifies his seizure of the mare as marshal of the city under a tax list and warrant for its collection, issued by the mayor of the city of Lyons, for a balance of taxes due from the plaintiff to said city upon his personal property.
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Appeal from Clinton District Cov/rt. Action of replevin for a bay mare. Plaintiff avers bis absolute ownership and right to the present possession. The defendant, for answer, admits the ownership of plaintiff, and justifies his seizure of the mare as marshal of the city under a tax list and warrant for its collection, issued by the mayor of the city of Lyons, for a balance of taxes due from the plaintiff to said city upon his personal property. The tax list and warrant are annexed and are conceded regular. For reply, the plaintiff averred that the said balance was for alleged taxes upon “…
1Opinion of the CourtCole, J.
We can affirm this judgment on two grounds:
i taxationreplevin. First. Because the plaintiff does not aver the fact that his ^ve stock> upon which the alleged taxes were claimed and which he avers was raised and kept on his farm, was not habitually used within the city wherein, *294it is conceded, the plaintiff resides. And this holding can be well maintained without controverting plaintiff’s claim, made here by his counsel, that, although he lives in the city, he is not liable there for taxes upon his personal property, permanently located and used outside of the city.
2.-r.- —: taxation. Second.…
2Cases cited2 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Hershey v. FrySupreme Court of Iowa · 1855
3Cited by4 opinions
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Collins v. City of KeokukSupreme Court of Iowa · 1902
- Harris v. Fremont CountySupreme Court of Iowa · 1884
- Smith v. City of MarshalltownSupreme Court of Iowa · 1892