Cassett v. Sherwood
Supreme Court of Iowa
Appeal from Marion District Court. This is a proceeding of certiorari; the defendants are the members of the board of supervisors and the auditor of Marion county. The petition alleges that the board of supervisors acted illegally and exceeded its power in correcting an assessment for taxation for the year 1873, made upen certain shares of stock in a National Bank owned by plaintiff.
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Appeal from Marion District Court. This is a proceeding of certiorari; the defendants are the members of the board of supervisors and the auditor of Marion county. The petition alleges that the board of supervisors acted illegally and exceeded its power in correcting an assessment for taxation for the year 1873, made upen certain shares of stock in a National Bank owned by plaintiff. The relief asked by plaintiff was denied and the cause was dismissed after a trial upon the merits; from this judgment plaintiff appeals.
1Opinion of the CourtBeck, J.
The plaintiff owned certain shares of stock in a national bank doing business in the city of Pella, which for the year 1873 were assessed by the proper assessor at sixty per centum of their par value. Upon his application the trustees of the proper township, acting as the board of equalization, reduced the assessment of his stock to forty per centum. The assessment of shares of stock in the same and probably in another bank, was reduced to the same amount. Subsequently, the board of supervisors restored the assessment .made by the assessor and the rolls and tax list were corrected *624accordingly.…
2Cases cited2 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Keck v. Board of SupervisorsSupreme Court of Iowa · 1873
3Cited by7 opinions
- Gray v. Stiles, TreasurerSupreme Court of Oklahoma · 1897
- Royce v. JenneySupreme Court of Iowa · 1879
- Harney v. Board of SupervisorsSupreme Court of Iowa · 1876
- Missouri Valley & Blair Railway & Bridge Co. v. Harrison CountySupreme Court of Iowa · 1888
- Read v. Hamilton CountySupreme Court of Iowa · 1942
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