Perrine v. Jacobs
Supreme Court of Iowa
Appeal from Jones Circuit Court. In the year 1883, the assessor of the township in which plaintiff resides assessed him on $2,000 as moneys and credits. Plaintiff petitioned tlie board of equalization to strike this item from his assessment, on the ground that he did not own any moneys or credits on the first of January; and, his petition being denied, he appealed to the circuit court. There was a trial in that court, and judgment was entered for defendants.
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Appeal from Jones Circuit Court. In the year 1883, the assessor of the township in which plaintiff resides assessed him on $2,000 as moneys and credits. Plaintiff petitioned tlie board of equalization to strike this item from his assessment, on the ground that he did not own any moneys or credits on the first of January; and, his petition being denied, he appealed to the circuit court. There was a trial in that court, and judgment was entered for defendants. Plaintiff appeals.
1Opinion of the CourtReed, J.
The only evidence introduced on the trial of the case in the circuit court was the testimony of plaintiff, lie testified that in the month of December, 1882, he made a verbal contract with one Jacobs for the sale of a farm; that the price which Jacobs agreed to pay for the farm was $6,000, one hundred dollars of which amount was paid at the time the contract was entered into,-and the remainder was to be paid on the first of March following, at which time he agreed to give Jacobs a warranty deed of the place. He remained in possession of the place until the first of March, when Jacobs paid the…
2Cited by5 opinions
- City of Marquette v. Michigan Iron & Land Co.Michigan Supreme Court · 1903
- In re the Estate of MillerSupreme Court of Iowa · 1909
- Williams v. Board of County CommissionersSupreme Court of Kansas · 1911
- Schoonover v. PetcinaSupreme Court of Iowa · 1904
- Dallas County v. BoydSupreme Court of Iowa · 1908