Lauman v. County of Des Moines
Supreme Court of Iowa
Appeal from, Des Moines District Court. Friday, July 29. . Plaintiff, in 1865 and 1866, was the owner of fifty-shares of stock in the First National Bank of Burlington, in this state. For these years there was levied upon this stock (assuming the same to be taxable) the taxes provided by-statute.
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Appeal from, Des Moines District Court. Friday, July 29. . Plaintiff, in 1865 and 1866, was the owner of fifty-shares of stock in the First National Bank of Burlington, in this state. For these years there was levied upon this stock (assuming the same to be taxable) the taxes provided by-statute. These taxes plaintiff paid to the treasurer, — ■ paying those for 1865, March 31,1866 ; for 1866, February 23, 1867 — protesting that they were illegal, and taking separate receipts for the same. He afterward demanded of the board of supervisors that these taxes should be refunded. The demand was…
1Opinion of the CourtWeight, J.
1. pleading : answer. I. Defendant filed an amended answer, not an amendment to the original. So far as it relates to the issues in the case, then, the first answer was superseded by the second. And though the motion by plaintiff to strike parts of the first answer (which was sustained), did not extend to the first clause, or the general denials, yet, as defendant filed an amended answer, or one which was a substitute for the first, we look alone to this in ascertaining the issues made and determined. Bates v. Kemp, 12 Iowa, 99; Brenner v. Cundersheimer, 14 id. 82.
2. taxes • bant stock: II.…
2Cases cited3 opinions
- Allen v. ArmstrongSupreme Court of Iowa · 1864
- Hubbard v. Board of SupervisorsSupreme Court of Iowa · 1867
- Bates v. KempSupreme Court of Iowa · 1861
3Cited by31 opinions
- Kelley v. RhoadsWyoming Supreme Court · 1898
- Charles Hewitt & Sons Co. v. KellerSupreme Court of Iowa · 1937
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Board of Com'rs v. Searight Cattle Co.Wyoming Supreme Court · 1892
- Brenner v. City of Los AngelesCalifornia Supreme Court · 1911
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