Smith v. Osburn
Supreme Court of Iowa
Appeal from JDicki/nson diremt dotvrl. Action in equity to restrain the' defendant, who is treasurer of Dickinson county, from collecting certain taxes assessed and levied against the defendants. It is averred in the petition that the taxes were levied upon a printing press, type, cases, imposing stone, and-other tools and implements used by plaintiffs in their trade or business as printers, and by the use of which they obtained a livelihood.
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Appeal from JDicki/nson diremt dotvrl. Action in equity to restrain the' defendant, who is treasurer of Dickinson county, from collecting certain taxes assessed and levied against the defendants. It is averred in the petition that the taxes were levied upon a printing press, type, cases, imposing stone, and-other tools and implements used by plaintiffs in their trade or business as printers, and by the use of which they obtained a livelihood. The property in question was assessed at $300, and it is averred that the aggregate value thereof did not exceed $300 for each of .the plaintiffs. There…
1Opinion of the CourtRothrock, J.
i. taxation: ert^Pe^Stll hie jvms 'e I. The amount in controversy is less than $100. The demurrer contained a number of grounds therefor, among which it was claimed that the assessment in question was erroneous and not illegal and that ^ application was made to the board of equalization for a correction thereof.
It has uniformly been held by this court that where the assessment was merely irregular or erroneous equity will not interfere to correct the same, but that application must be made to th& board of equalization. Macklot v. Davenport, 17 Iowa, 37 9, and other cases. But where a tax is…
2Cases cited1 opinion
- Smith v. MilburnSupreme Court of Iowa · 1864
3Cited by16 opinions
- Ft. Dodge Electric Light & Power Co. v. City of Ft. DodgeSupreme Court of Iowa · 1902
- Gully v. Interstate Natural Gas Co.Court of Appeals for the Fifth Circuit · 1936
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Coll Watlington v. PicóSupreme Court of Puerto Rico · 1960
- Washington University v. BaumannSupreme Court of Missouri · 1937
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