Bailies v. City Council of Des Moines
Supreme Court of Iowa
Appeal from Polk District Oowrt. — ■ Hon. James A. Howe, Judge. This is an appeal from the action of the board of review, denying to the guardian the right to deduct certain indebtedness claimed by him from an assessment on moneys and credits in his hands.
1Opinion of the Court
Deemee,, J.
Bor .the year 1903 the guardian herein was assessed on moneys and credits in the sum of over $150,-000. On the 1st day of January of that year the guardian managed and controlled certain real estate in Polt county, which had been assessed for taxation for the year 1902, the proportion chargeable to' the guardian being $1,815.36. In addition thereto he had been assessed for the year 1902 on moneys and credits held by him for his wards; the amount *125of tbe tax thereon being $112.84. In making his return to the assessor for the year 1903 he claimed the right to offset against the moneys…
2Cases cited18 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Perry v. WashburnCalifornia Supreme Court · 1862
- Melvin v. StateCalifornia Supreme Court · 1898
- McElfresh v. KirkendallSupreme Court of Iowa · 1873
- Dunlap v. County of GallatinIllinois Supreme Court · 1853
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3Cited by13 opinions
- Equitable Life Assur. Soc. of United States v. GratiotWyoming Supreme Court · 1932
- Tax Commission v. National Malleable Castings Co.Ohio Supreme Court · 1924
- Hedge v. City of Des MoinesSupreme Court of Iowa · 1909
- Morril v. BentleySupreme Court of Iowa · 1911
- Helvering v. Johnson County Realty Co.Court of Appeals for the Eighth Circuit · 1942
8 more not listed; retrieve them via the Exa API.