Milwaukee & St. Paul R. v. County of Kossuth
Supreme Court of Iowa
Appeal from Kossuth Girouit Gov/rt. The petition alleges: 1. That on or about the 31st of July, 1872, the Census Board of tbe State of Iowa assessed petitioner for the purposes of taxation for the year 1872 on all its property, both real and personal, exclusively used in the operation of its road, in the aggregate value of $57,600, in Kossuth county.
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Appeal from Kossuth Girouit Gov/rt. The petition alleges: 1. That on or about the 31st of July, 1872, the Census Board of tbe State of Iowa assessed petitioner for the purposes of taxation for the year 1872 on all its property, both real and personal, exclusively used in the operation of its road, in the aggregate value of $57,600, in Kossuth county. That the plaintiff’s railroad on which the assessment was made runs through Wesley and Algona townships, in said county. , That this valuation or assessment was not entered upon any of the original assessment books of either of said townships,…
1Opinion of the Court
Day, J. —
i. taxation: railroads. I. Chapter 26, Laws Fourteenth General Assembly, approved April 6,1872, provides a mode for the assessment of railroad property used in-'the operation'of the. road, and repeals all statutes inconsistent therewith. Section one of this chapter makes it the duty of the Census Board to assess such railroad property on the first Monday of March in each year'. Section twelve provides that for the' year 1872 the assessment shall be made in July.
Section 2, chapter 100, Laws of Twelfth General Assembly, provides that the township- trustees, at their annual meeting,to…
2Cases cited1 opinion
- McMillan v. Lee CountySupreme Court of Iowa · 1856
3Cited by6 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Charles Hewitt & Sons Co. v. KellerSupreme Court of Iowa · 1937
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- Calahan v. Greeley HandsakerSupreme Court of Iowa · 1907
- Hansen v. City of Missouri ValleySupreme Court of Iowa · 1916
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