Ludeman v. County of Cerro Gordo

The sole question on this appeal is whether or not the petition of plaintiff states a cause of action. This question arises on the defendants’ motion to dismiss, which, in legal effect, is an equitable demurrer.

The petition alleges, in substance, that there appears on th« delinquent personal tax records of the treasurer of Cerro Gordo County, Iowa, a certain delinquent personal tax against the plaintiff for the year 1924, purporting to be a tax on 100 shares óf capital stock in the Central Trust Company' of Masón City, Iowa, a corporation' organized and existing' under the banking laws of the…