Keokuk & Hamilton Bridge Co. v. People ex rel. Atchison

This is an appeal from a judgment of the county court of Hancock county for delinquent taxes assessed against appellant for the year 1894. The grounds of reversal are, first, the assessments were fraudulently made; second, the whole of the capital stock is assessed in this State, whereas an undivided half of it is taxable in Iowa; third, the judgment is upon an assessment upon a part of appellant’s bridge not in the State of Illinois, but in the State of Iowa.

The facts upon which the first two grounds are based are substantially the same as those upon which similar objections were urged in…