Warfield-Pratt-Howell Co. v. Averill Grocery Co.
Supreme Court of Iowa
Appeal from Limn District Court. — Hon. H. M. Remley, Judge. Suit for the recovery of taxes paid on a stock of goods. The defendant appeals from judgment against it.—
1Opinion of the CourtLadd, J.
'The defendant was owner of a stock of goods in Cedar Rapids January 1, 1899, and up to June 1st of that year, when it delivered possession thereof to the Letts-Fletcher Company, of Marshalltown, in pursuance of *76an agreement entered into May 2d, previous. The latter company sold and delivered the stock remaining on hand (about two-thirds of that bought by it) to the plaintiff June 20th. The property was thus entered on the assessment book: “Averill Grocery Co. Mds., $14,000; horses, $400; vehicles, $100; money, notes, and mortgages, $1,000,” —in the latter part of June or first of July. No…
2Cases cited21 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Shattuck v. . BascomNew York Court of Appeals · 1887
- Fifield v. Marinette CountyWisconsin Supreme Court · 1885
- Hixon v. Oneida CountyWisconsin Supreme Court · 1892
- Parish v. . GoldenNew York Court of Appeals · 1866
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3Cited by8 opinions
- Fidelity Investment Co. v. WhiteSupreme Court of Iowa · 1929
- Hannan v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1920
- Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917
- First National Bank v. City of Council BluffsSupreme Court of Iowa · 1917
- Security Trust & Savings Bank v. MittsSupreme Court of Iowa · 1935
3 more not listed; retrieve them via the Exa API.