Great Western Accident Insurance v. Martin
Supreme Court of Iowa
Appeal from Pollc District Court. — W. S. Ayres, Judge. This was a suit in equity to compel the correction of a tax levy. The relief prayed by the appellee was granted, and the defendants appeal.
1Opinion of the CourtSalinger, J.
„ 1. Taxation: ^«il.age hasis■ I. The trial court changed the assessment to one fixed by Section 1310, Code Supplement, 1913. The sole- question is whether it should not, instead, have adopted the tax rate fixed by Section 1305, Code Sup-j r P]ement> 1913'
*10112' generaiEprineipies. *1010Section 1310 provides, so far as its provisions have any applicability here, that “corporation shares or stocks i:' * * shall be taxed upon the uniform basis throughout the state of five mills on the dollar of actual valuation,” and that this millage tax shall be in lieu of all other taxes upon moneys and credits. The…
2Cases cited2 opinions
- Morril v. BentleySupreme Court of Iowa · 1911
- Layman v. Iowa Telephone Co.Supreme Court of Iowa · 1904
3Cited by9 opinions
- State Ex Rel. Weede v. Iowa Southern Utilities Co. of DelawareSupreme Court of Iowa · 1942
- City of New Albany v. LemonIndiana Supreme Court · 1925
- Workman v. District CourtSupreme Court of Iowa · 1936
- Iowa Life Insurance v. Board of SupervisorsSupreme Court of Iowa · 1921
- Smith v. NewellSupreme Court of Iowa · 1962
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