Hunter v. Board of Supervisors
Supreme Court of Iowa
Appeal from Page District Court. Action of mandamus to compel the board of supervisors to strike out an item of $5,000, “ moneys and credits ” in appellant’s assessment for the year 1871. The cause was submitted to the court, on an agreed statement of facts, as follows: 1st. The property assessed as moneys and credits consisted of notes amounting to about $7,000, which belonged to plaintiff and were placed in an envelope and put into a safe in Illinois merely for safe…
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Appeal from Page District Court. Action of mandamus to compel the board of supervisors to strike out an item of $5,000, “ moneys and credits ” in appellant’s assessment for the year 1871. The cause was submitted to the court, on an agreed statement of facts, as follows: 1st. The property assessed as moneys and credits consisted of notes amounting to about $7,000, which belonged to plaintiff and were placed in an envelope and put into a safe in Illinois merely for safe keeping, no one having any control over them in Illinois. " 2d. The notes were never in Iowa, and were left in Illinois in…
1Opinion of the CourtMiller, J.
It is urged by appellant that promissory notes are personal property; that, to render such property subject to assessment for taxation, it must have been within the State on the first day of January next preceding the annual assessment, and that the notes in this case never having been in the State were, therefore, not subject to taxation.
The statute, in section 711 of the Revision, specifies certain classes of property that are required to be omitted from the assessments. (See, also, ch. 31, Laws of 1842; ch. 79, Laws of 1844.) The next section (712) provides that all *378other property, real…
2Cases cited2 opinions
- Catlin v. HullSupreme Court of Vermont · 1849
- People ex rel. Jefferson v. GardnerNew York Supreme Court · 1868
3Cited by20 opinions
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- Boyd v. SelmaSupreme Court of Alabama · 1892
- Ferris v. KimbleCourt of Appeals of Texas · 1889
- Finch v. County of YorkNebraska Supreme Court · 1886
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