Jewett v. Foot
Supreme Court of Iowa
Appeal from BlachhawJc District Court. — Hon. Franklin O. Platt, Judge. The plaintiffs are the executors of the estate of Caleb Jewett, deceased, and as such executors they had in their possession on the 1st day of January, 1896, moneys and credits of the estate, which were not listed for taxation for that year.
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Appeal from BlachhawJc District Court. — Hon. Franklin O. Platt, Judge. The plaintiffs are the executors of the estate of Caleb Jewett, deceased, and as such executors they had in their possession on the 1st day of January, 1896, moneys and credits of the estate, which were not listed for taxation for that year. On December 21, 1901, the treasurer and the auditor of the county separately notified the executors to appear and show cause why a correction of the assessment for 1896 should not be made. On the 24th of April, 1902, the auditor determined the taxable value of the moneys and credits…
1Opinion of the CourtSherwin, J.
The authority of the auditor to assess and list for taxation omitted property is given by section 2, chapter 47, Acts 28th General Assembly, which reads as follows: “The auditor may correct any error in the assessment or tax list, and may assess and list for taxation any omitted property; but before assessing and listing for tax*361ation any omitted property, he shall notify by registered letter the person, firm, corporation, or administrator, or other person in whose name the property is taxed, to appear before him at his office within ten days from the time of said notice and show cause, if any…
2Cases cited5 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Parker v. Van SteenburgSupreme Court of Iowa · 1885
- Ridley v. DoughtySupreme Court of Iowa · 1889
- Ridley v. DoughtySupreme Court of Iowa · 1892
- Robb v. RobinsonSupreme Court of Iowa · 1885
3Cited by2 opinions
- Brown v. FeldwertOregon Supreme Court · 1905
- Siberling v. CropperSupreme Court of Iowa · 1903