In re the proposed listing, assessment & collecting of taxes by the treasurer of Woodbury County upon the Farmers' Loan & Trust Co.
Supreme Court of Iowa
Appeal from Woodbury District Court.— Hon. William Hutchinson, Judge. In January, 1904, proceedings were instituted by tbe county treasurer and tbe county auditor to assess the corporate shares of stock of tbe Farmers’ Loan & Trust Company, valued at $600,000, for tbe years 1889 to 1903, inclusive, as property which bad been omitted, or withheld from assessment during all of said years.
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Appeal from Woodbury District Court.— Hon. William Hutchinson, Judge. In January, 1904, proceedings were instituted by tbe county treasurer and tbe county auditor to assess the corporate shares of stock of tbe Farmers’ Loan & Trust Company, valued at $600,000, for tbe years 1889 to 1903, inclusive, as property which bad been omitted, or withheld from assessment during all of said years. In April, 1904, tbe matter came on for bearing, and said officers refused to list or assess said stock to tbe company. Thereupon what purported to be a notice of appeal, signed, “ Woodbury county, state of…
1Opinion of the CourtMcClain, C. J.
Under Code, section 1373, we have held that no appeal can be taken to tbe district court from an action of tbe assessing tribunal refusing to make an as*590sessment. Farmers’ Loan & Trust Co. v. Fonda, 114 Iowa, 728; Farmers’ Loan & Trust Co. v. Newton, 97 Iowa, 502.
1. Taxation: e?ty-ereP/usPi appeafess * Counsel for appellants contend that this rule has been changed by subsequent statutory provisions found in Code Supp. 1902, sections Í385b, 1385c, and 1407a; hut we find nothing in the language of these sections indi° . ° . catln§ any legislative intention that the district court may be asked on…
2Cases cited2 opinions
- Farmers' Loan & Trust Co. v. City of NewtonSupreme Court of Iowa · 1896
- Farmers Loan & Trust Co. v. Town of FondaSupreme Court of Iowa · 1901
3Cited by9 opinions
- Hartshorn v. Wright County District CourtSupreme Court of Iowa · 1909
- Yockey v. Woodbury CountySupreme Court of Iowa · 1906
- Smith v. Sioux City Stock Yards Co.Supreme Court of Iowa · 1935
- Woodbury County v. TalleySupreme Court of Iowa · 1911
- In Re Assmt. Against Lytle Inv. Co.Supreme Court of Iowa · 1935
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