Guedert v. Emmet County
Supreme Court of Iowa
'Appeal from Emmet District Court. — Hon. W. P. Quarton, Judge. Action to recover an amount of money paid by plaintiff upon purchase of a parcel of real estate sold by the county treasurer for non-payment of a “mulct tax,” which sale has since been adjudged void. By agreement of the parties the cause Avas tried as one of equitable jurisdiction. There Avas a decree for plaintiff, and defendant appeals.—
1Opinion of the Court
Weaver, J. —
1 In 1895 one W. T. Kane held the title to a lot in Estherville, upon which, he established a saloon for the sale of intoxicating liquors, and maintained the same until September, 1891. At the outset of said business the assessor of the city listed the property for the payment of the mulct tax, and returned the list to the county auditor. The board of supervisors made no formal levy of the tax, but the auditor verbally reported the assessment to the county treasurer, who entered the same on the books of his office. It was thus continued from year to year upon the treasurer’s…
2Cases cited3 opinions
- Marshall County v. KnollSupreme Court of Iowa · 1897
- Morris v. County of SiouxSupreme Court of Iowa · 1876
- Smithberg v. ArcherSupreme Court of Iowa · 1899
3Cited by5 opinions
- Carroll County v. LeySupreme Court of Iowa · 1905
- In re the Appeal of the Des Moines Union Railway Co.Supreme Court of Iowa · 1908
- O'Brien County v. MahonSupreme Court of Iowa · 1905
- Des Moines Brewing Co. v. Polk CountySupreme Court of Iowa · 1918
- Didier v. Lucas CountySupreme Court of Iowa · 1952