Lyons v. Board of Equalization
Supreme Court of Iowa
Appeal from Wapello District Court. — Hon. M. A. Roberts, Judge. . This is an appeal on.the part of the plaintiff from the action of the district court in dismissing his appeal from the defendant board of equalization. It is stipulated by the parties that the finding of facts contained in the decree of the court shall be treated as embracing all of the facts, for the purposes of this appeal.
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Appeal from Wapello District Court. — Hon. M. A. Roberts, Judge. . This is an appeal on.the part of the plaintiff from the action of the district court in dismissing his appeal from the defendant board of equalization. It is stipulated by the parties that the finding of facts contained in the decree of the court shall be treated as embracing all of the facts, for the purposes of this appeal. That finding is as follows: “(1) That the assessor of Center township, above county, assessed and valued the property in question (being a stock of merchandise) at five hundred dollars; that afterwards…
1Opinion of the CourtKinne, C. J.
I. It is clear that the conclusions of law of the district court upon the facts found were wrong. This court has several times decided that, in case of such appeals, it is the duty of the district court to make a just and equitable assessment. In Davis v. City of Clinton, 55 Iowa, 549 (8 N. W. Rep. 423), it is said: “The duty of the circuit [now district] court on appeal was to do that which it was claimed the board failed to do, — make a just and equitable assessment.” In Grimes v. City of Burlington, 74 Iowa, 126 (37 N. W. Rep. 107), it is said: “Upon the appeal the circuit [districtj court…
2Cases cited4 opinions
- Davis v. City of ClintonSupreme Court of Iowa · 1881
- Grimes v. City of BurlingtonSupreme Court of Iowa · 1888
- First National Bank v. City CouncilSupreme Court of Iowa · 1892
- Platt & Speith v. Chicago, Burlington & Quincy Railway Co.Supreme Court of Iowa · 1888
3Cited by8 opinions
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- Williams v. Stanley County Board of EqualizationSouth Dakota Supreme Court · 1942
- Schoonover v. PetcinaSupreme Court of Iowa · 1904
- In re the Appeal from the Assessment against Sioux City Stock Yards Co.Supreme Court of Iowa · 1910
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