In re the Appeal of the Des Moines Union Railway Co.
Supreme Court of Iowa
Appeal from Polk District Gourt. — Hon. A. H. McVey, Judge. The Des Moines Union Bailway was owner of lot 5, in block 18, in H. M. Hoxie’s addition to Des Moines. The Pabst Brewing Company constructed a cold-storage warehouse on the east half of the lot June 19, 1891, and since then the Milwaukee Beer Company through its agent, C. M. Hovde, has used the same for the storage of beer manufactured by the Pabst Brewing Company.
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Appeal from Polk District Gourt. — Hon. A. H. McVey, Judge. The Des Moines Union Bailway was owner of lot 5, in block 18, in H. M. Hoxie’s addition to Des Moines. The Pabst Brewing Company constructed a cold-storage warehouse on the east half of the lot June 19, 1891, and since then the Milwaukee Beer Company through its agent, C. M. Hovde, has used the same for the storage of beer manufactured by the Pabst Brewing Company. This beer was taken from ears and placed therein, to be kept until sold and distributed to retailers in the city. For the use of the ground, the brewing company paid the…
1Opinion of the CourtLadd, C. J.
The cold-storage warehouse, erected by the Pabst Brewing Company on the lot of the Des Moines Union Eailway Company, was so used by Milwaukee Beer Company through its agent, Hovde, in the storage of beer kept by it for sale, that a mulct tax should have been assessed for the quarters ending June 30 and September 30, 1904. Bell v. Hamm, 127 Iowa, 343; State v. Miller, 114 Iowa, 396. This was not done, however, and no return was ever made by the assessor, as required by section 2433 of the Code, as amended by section 1, Acts 29th General Assembly, or by three citizens as allowed by section…
2Cases cited8 opinions
- Plymouth County v. MooreSupreme Court of Iowa · 1901
- Marshall County v. KnollSupreme Court of Iowa · 1897
- Smith v. SkowSupreme Court of Iowa · 1896
- Bell v. HammSupreme Court of Iowa · 1904
- Newton v. McKaySupreme Court of Iowa · 1905
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3Cited by2 opinions
- Des Moines Brewing Co. v. Polk CountySupreme Court of Iowa · 1918
- Didier v. Lucas CountySupreme Court of Iowa · 1952