Leonard v. Madison County
Supreme Court of Iowa
Appeal from Madison Circuit Court. Action to recover for taxes alleged to have been illegally exacted of the plaintiff by the defendant, and paid by plaintiff under such illegal exaction. There was a trial to a jury. A peremptory instruction having been given by the court to the jury to render a verdict for the defendant, a verdict was rendered accordingly, and judgment was rendered thereon. The plaintiff appeals.
1Opinion of the CourtAdams, J.
The taxes in question were paid upon one hundred and fifty shares of stock which the plaintiff owned an the National Bank of Winterset. This stock was assessed -at $9,000. The plaintiff at the time was indebted in the sum -of $11,000. No deduction was allowed him in any way for the indebtedness.
About two years after the payment, he made an application to the board of supervisors to refund the amount paid on his bank stock, which application the board refused.
It seems to be conceded that the plaintiff would have been ■entitled in the outset to a deduction which would have relieved him from the…
2Cited by5 opinions
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