Nugent v. Bates
Supreme Court of Iowa
Appeal from, Mahaska District Cowrt. The petition states that in September, 1874, the plaintiff was a resident of Chicago, and continued to be such until May,, 1876; and that during said year, previous to May, he was not the owner of any personal property in the State of Iowa; that in January or February, 1876, “the assessor of the town of Osceola, Clarke county, Iowa, fraudulently, wrongfully and unlawfully” assessed the plaintiff as the owner of eleven thousand nine…
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Appeal from, Mahaska District Cowrt. The petition states that in September, 1874, the plaintiff was a resident of Chicago, and continued to be such until May,, 1876; and that during said year, previous to May, he was not the owner of any personal property in the State of Iowa; that in January or February, 1876, “the assessor of the town of Osceola, Clarke county, Iowa, fraudulently, wrongfully and unlawfully” assessed the plaintiff as the owner of eleven thousand nine hundred and ninety-four dollars’ worth of personal property, and the same was duly returned and taxes levied thereon; “that…
1Opinion of the CourtServers, J.
i taxation-: sessmoni. — The appellees do not dispute the proposition that if the appellant was a resident of Chicago he was not taxable in this State. The plaintiff is married, and from 1871 resided with his family in the town of Osceola, in this State, until he claims to have moved to. Chicago in September, 1875, which is not disputed. *79This latter date is stated in the petition to have been in 1874, but this must be a mistake, as the plaintiff in his affidavit states it was in 1875'.
The family continued to reside at Osceola after September, 1875, there being no change in this respect except…
2Cases cited3 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Bell v. . PierceNew York Court of Appeals · 1872
- In the Matter of NicholsNew York Court of Appeals · 1873
3Cited by26 opinions
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Nixon v. City of BurlingtonSupreme Court of Iowa · 1908
- Remey v. Board of EqualizationSupreme Court of Iowa · 1890
- City Council of Marion v. National Loan & Investment Co.Supreme Court of Iowa · 1904
- Crawford v. Polk CountySupreme Court of Iowa · 1900
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