Koochiching Co. v. Mitchell
Supreme Court of Iowa
Appeal from Pottawattamie District Cowt. — O. D. Wheeler, Judge. The county treasurer and county auditor of Pottawattamie county having entered a tax against the Koochiching Company and its stockholders on the alleged taxable value of the shares of stock in said corporation, the company appealed therefrom to the district court, which found for the company, and set aside the assessment.
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Appeal from Pottawattamie District Cowt. — O. D. Wheeler, Judge. The county treasurer and county auditor of Pottawattamie county having entered a tax against the Koochiching Company and its stockholders on the alleged taxable value of the shares of stock in said corporation, the company appealed therefrom to the district court, which found for the company, and set aside the assessment. Pending said proceeding in the district court, the treasurer brought an action at law against the company to recover taxes for other years on the same stock. The trial court found for the company also on this…
1Per curiam
I. The corporation in question was organized under the laws of this state at Council Bluffs, and its articles of corporation designate that city as its principal place of business. Its articles are not embodied in the record, but it appears without controversy that the organization was promoted and effected for the purpose of purchasing land at International Falls, in northern Minnesota, and subdividing the same into smaller parcels or lots, on which it was hoped to develop a city or town of importance. The authorized capital is said to be $1,000,000, of which sum stock to the par value of…
2Cases cited6 opinions
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Corry v. Mayor and Council of BaltimoreSupreme Court of the United States · 1905
- County of Grand Forks v. Cream of Wheat Co.North Dakota Supreme Court · 1918
- Valley Investment Co. v. Board of ReviewSupreme Court of Iowa · 1911
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3Cited by5 opinions
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1938
- Iowa Limestone Co. v. CookSupreme Court of Iowa · 1930
- Bennett v. Finkbine Lumber Co.Supreme Court of Iowa · 1924
- Intermountain Agricultural Credit Ass'n v. Payette CountyIdaho Supreme Court · 1934
- J. J. Harris & Co. v. BrownerSupreme Court of Iowa · 1964