Appeal of The Iowa Pipe & Tile Co.
Supreme Court of Iowa
Appeal from Polk District Court. — Hon. W. A. Spurrier, Judge. Appeal from the judgment of the district court, upon the appeal of the Iowa Pipe and Tile Company, from the action of the Board of Equalization of the city of Des Moines, in assessing the said company in the sum of ten thousand dollars for capital employed in manufacture.
1Opinion of the CourtDeemek, J.
-The assessor of the city of Des Moines assessed the Iowa Pipe and Tile Company in the sum of ten thousand dollars for capital employed in manufacture. The company appeared before the Board of Equalization and asked that said assessment be canceled. This request was refused, and the company appealed to the district court. The district court [found that the petitioner and appellant was liable to assessment in the sum of one thousand and fifty dollars, and no more, and ordered that the original assessment be reduced to that amount. The Board of Equalization appeals.
1 It appears that the Iowa…
2Cases cited3 opinions
- Wallerich v. E. W. Smith & Co.Supreme Court of Iowa · 1896
- McConn v. RobertsSupreme Court of Iowa · 1868
- Dean v. Town of SolonSupreme Court of Iowa · 1896
3Cited by6 opinions
- Northwestern States Portland Cement Co. v. Board of ReviewSupreme Court of Iowa · 1953
- Hoover v. First American Fire InsuranceSupreme Court of Iowa · 1934
- In Re Appeal of Koss Const. Co.Supreme Court of Iowa · 1932
- Brauch v. FrekingSupreme Court of Iowa · 1935
- City National Bank v. Goshen Woolen Mills Co.Indiana Court of Appeals · 1903
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