Tobin & Neary v. Hartshorn
Supreme Court of Iowa
Appeal from Palo Alto District Court. This is an agreed case. The relief sought by plaintiffs is a decree declaring that the penalties and interest upon a five per cent railroad tax be canceled and set aside. By the decree of the court below it is held that a part of the penalties cannot be collected. Both parties appeal. The defendants first perfected their appeal, and are therefore designated as appellants.
1Opinion of the CourtBeck, J.
I. The agreed statement of facts, so far as it need be stated, is in the following language: “That the plaintiffs are residents of the township of Emmetsburg, in Palo Alto county, Iowa, and at the dates hereinafter mentioned were a firm composed of T. H. Tobin and J. F. Neary; and in the year 1881 said firm was the owner of lot No. eleven, (11) in block No. 26, in Emmetsburg, Iowa, and of the stock of goods in the store building thereon, which were subject to taxation for the year 1881, at the assessed value of $2,800; that E. J. Hartshorn is the treasurer of Palo Alto county, Iowa; that the…
2Cases cited3 opinions
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875
- City of Burlington v. B. & M. R. R.Supreme Court of Iowa · 1875
- Chicago, Milwaukee & St. Paul R'y Co. v. SheaSupreme Court of Iowa · 1885
3Cited by3 opinions
- Lincoln Street Railway Co. v. City of LincolnNebraska Supreme Court · 1901
- Rystad v. Buena Vista County Drainage District No. 12Supreme Court of Iowa · 1915
- Barber Asphalt Paving Co. v. Webster CountySupreme Court of Iowa · 1909