Keck v. Board of Supervisors
Supreme Court of Iowa
Ajojpectl from, Keokuk District Oowrt. Tuesday, December 9. This is a proceeding by certiorari against the board of supervisors of the county, the trustees of Sigourney township and the assessor of the incorporated town of Sigourney, in which the plaintiffs state, in substance, that they were in the year 1872 owners and holders, respectively, of certain shares in the capital stock of the First National Bank of Sigourney, subject for that year to assessment in said town; that…
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Ajojpectl from, Keokuk District Oowrt. Tuesday, December 9. This is a proceeding by certiorari against the board of supervisors of the county, the trustees of Sigourney township and the assessor of the incorporated town of Sigourney, in which the plaintiffs state, in substance, that they were in the year 1872 owners and holders, respectively, of certain shares in the capital stock of the First National Bank of Sigourney, subject for that year to assessment in said town; that they were respectively aggrieved in the assessment of their said property, the same having been assessed too high by…
1Opinion of the CourtMiller, J.
I. The appellees move to dismiss the appeal, because the board of supervisors alone appeal, and judgment having been rendered in their favor in the court below, there is nothing from which they can appeal. Since we affirm the judgment of the court below, we do not deem it necessary to pass upon this motion.
1. Taxation. II. By chapter 89, Laws of 1870, the township trustees of each township constitute a board of equalization of assessments for their respective townships, and have the same power to equalize the assessment of the property liable to taxation in the township, substantially the…
2Cases cited3 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Smith v. Board of SupervisorsSupreme Court of Iowa · 1870
- Edgar v. GreerSupreme Court of Iowa · 1862
3Cited by2 opinions
- Cassett v. SherwoodSupreme Court of Iowa · 1876
- Read v. Hamilton CountySupreme Court of Iowa · 1942