Tate v. Madison County
Supreme Court of Iowa
Appeal from Madison District Court. — Hon. W. H. Fahey, Judge. Suit in equity for an injunction to enjoin the defendant Hochstetler, as Treasurer of Madison County, from levying upon the homestead of the plaintiff for the collection of taxes. There was a demurrer to the petition, which was sustained. The defendant refused to plead over. His petition was dismissed, and he appeals.
1Opinion of the CourtEvans, J.
It appears from the petition that in January, 1911, the plaintiff was the owner of a stock of merchandise in Winterset. Such stock of goods was assessed, and in pursuance of the assessment the ordinary taxes were levied in due course against the plaintiff and his stock of goods. In October, 1911, he sold the stock of goods to De Bok, and De Bok sold the same to Benson, who was in possession of the stock of goods at Winterset at the time of the filing of the petition in November, 1912. The plaintiff failed to pay the taxes upon such stock of goods, and the defendant treasurer included the…
2Cited by4 opinions
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