Dean v. Town of Solon
Supreme Court of Iowa
Appeal from Johnson District Court. — Hon. M. J. Wade, Judge, The first entitled case, involving less than one hundred dollars, comes to us on the certificate of the trial judge, and the following are facts presented therein: “The plaintiff is, and for many years last past has been, a resident of the town of Tipton, Cedar county, Iowa. Since the year 1887, he has been operating a creamery in the town of Solon, Johnson county, Iowa.
Read the full summary
Appeal from Johnson District Court. — Hon. M. J. Wade, Judge, The first entitled case, involving less than one hundred dollars, comes to us on the certificate of the trial judge, and the following are facts presented therein: “The plaintiff is, and for many years last past has been, a resident of the town of Tipton, Cedar county, Iowa. Since the year 1887, he has been operating a creamery in the town of Solon, Johnson county, Iowa. He did not own the creamery, nor the tools and fixtures used in operating the same, but has rented the same, all together, under written leases, for a term of one…
1Opinion of the CourtGranger, J.
*3051 *304I. The district judge presents the legal proposition to be considered, as follows: “Whether upon said facts, the plaintiff had, within the meaning of the law, capital invested in manufacture, so as to render him liable to be assessed thereon in the town of Solon for the year 1898.” It will be seen that our *305inquiry is specifically limited to whether, under the facts, plaintiff had, at Solon, capital invested in manufacturing, liable to assessment in that place. It will be well to first settle what is meant by “capital invested in manufacturing,” within the meaning of the revenue laws. The law…
2Cited by1 opinion
- Appeal of The Iowa Pipe & Tile Co.Supreme Court of Iowa · 1897