In re the Assessment of the Farmers Loan & Trust Co.
Supreme Court of Iowa
Appeal from Woodbury District Court. — Hon. John F. Oliver, Judge. The assessor of Sioux City assessed the Farmers’ Loan & Trust Company as follows: Capital, surplus, and undivided profits......$300,577 70 Less real estate otherwise assessed .....................$189,405 99 Less Hanford Produce Company stock otherwise assessed under merchant and manufacturing statute ............*....... 97,000 00 - 286,455 99 Balance hereby assessed...............$ 14,171 71 The offset for…
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Appeal from Woodbury District Court. — Hon. John F. Oliver, Judge. The assessor of Sioux City assessed the Farmers’ Loan & Trust Company as follows: Capital, surplus, and undivided profits......$300,577 70 Less real estate otherwise assessed .....................$189,405 99 Less Hanford Produce Company stock otherwise assessed under merchant and manufacturing statute ............*....... 97,000 00 - 286,455 99 Balance hereby assessed...............$ 14,171 71 The offset for Hanford Produce Company stock held as made by reason of resolution of board of supervisors of Woodbury county, Iowa, of…
1Opinion of the CourtLadd, J.
A taxpayer with whom four members of the board of supervisors of Woodbury county joined, filed with the local board of review of Sioux City objections in writ*539ing to the assessment of the Farmers’ Loan & Trust Company. These were overruled by that body, and the assessment as returned by the city assessor approved. Thereupon the four members of the board of supervisors by serving notice in due form signed by them individually and in the name of Woodbury county upon the mayor of the city undertook to appeal from the action of the board of review to the district court of Woodbury county. By…
2Cases cited7 opinions
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- State v. SpauldingSupreme Court of Iowa · 1897
- Burns v. McNallySupreme Court of Iowa · 1894
- Gibson v. CooleySupreme Court of Iowa · 1906
- Wahkonsa Investment Co. v. City of Ft. DodgeSupreme Court of Iowa · 1904
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3Cited by3 opinions
- First National Bank v. City of Council BluffsSupreme Court of Iowa · 1917
- Yeoman Mutual Life Insurance v. State Board of Assessment & ReviewSupreme Court of Iowa · 1940
- Lunde v. Town of SlaterSupreme Court of Iowa · 1919