Legal Opinion

S. L. Collins Oil Co. v. Perrine

Supreme Court of Iowa

Decided February 16, 1920PublishedCited by 1 opinion

Appeal from Lucas District Court. — C. W. Vermilion, Judge. Suit to enjoin the collection of taxes by distress and sale under execution. There was a decree dismissing the petition, and rendering judgment against plaintiff for costs. It appeals.

1Opinion of the CourtEvans, J.

The defendant P'errine, as treasurer of Lucas County, issued an execution against the' plaintiff for the collection of unpaid taxes appearing upon the treasurer’s books *296for the years 1912, 1913, 1914, 1915, 1916, and 1917, making a total tax of $251.28, and penalties tbereon amounting to $71.86. The execution was placed in tbe hands of defendant Wyland, as constable, who served the same by levy upon certain property of the plaintiff. It averred that the taxes for each of the said years were illegal and void, because, in each year, the assessor assessed the property of the plaintiff at a…

2Cases cited1 opinion

  1. Beecher v. Board of SupervisorsSupreme Court of Iowa · 1879

3Cited by1 opinion

  1. Hampe v. PhilippSupreme Court of Iowa · 1930

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