Butler v. City of Des Moines

Substantially, the only question presented on this appeal is one of fact. Was the value placed upon plaintiff’s property for the purposes of taxation excessive and out of proportion to the value placed upon similar property in the same taxing district?

Before attempting to answer this question, attention should be called to the fact that the statutes of this state provide for an assessor whose duty it is to assess property within his taxing district for the purposes of taxation at its actual value. The law presumes that every public officer does his duty. There is a presumption, therefore, at…