Polk County v. Kauffman
Supreme Court of Iowa
Appealfrom Polk District Court. — Hon. T. P. Stevenson, Judge. Polk county filed with the administratrix of B. P. Kauffman, deceased:, a claim for the sum of one thousand one hundred and thirty-three dollars and forty-four cents, for taxes alleged to have been levied on the personal property of the decedent. Judgment in favor of administratrix, and the county appeals.
1Opinion of the CourtLadd, J.
B. F. Kauffman died May 19, 1893; and, on the following day, D. S. Calkins, an assistant of one of the assessors of the city of Des Moines, called on the wife of the deceased, for the purpose of assessing the *640property left by Mm. He did so, fixing the value of the personal property at one thousand and ten dollars, including “corporate stocks, $600.00,” and gave the wife a copy of the assessment, appearing on page 128 of the assessor’s, book. The taxes levied on this valuation have been paid. On page 259 of such book is this entry:
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*641 2
*6423 *640The taxes levied on this assessment are in controversy. No…
2Cases cited13 opinions
- Burns v. McNallySupreme Court of Iowa · 1894
- Farmers' Loan & Trust Co. v. City of NewtonSupreme Court of Iowa · 1896
- Litchfield v. County of HamiltonSupreme Court of Iowa · 1874
- Conway v. YounkinSupreme Court of Iowa · 1869
- Bridgman v. City of KeokukSupreme Court of Iowa · 1887
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3Cited by6 opinions
- Tally v. BrownSupreme Court of Iowa · 1910
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- Helvering v. Johnson County Realty Co.Court of Appeals for the Eighth Circuit · 1942
- Gaar, Scott & Co. v. SorumNorth Dakota Supreme Court · 1902
- McDonald v. Clarke CountySupreme Court of Iowa · 1923
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