Capital City Gas Light Co. v. Charter Oak Ins.
Supreme Court of Iowa
Appeal from Polk Circuit Court. The Des Moines Gas Company was tlie owner of lots 5 aud 6, in block 28, in the city of Des Moines. On the 5th day of May, 1873, said company conveyed said lots, with all its property, rights and franchises, by a deed of trust or mortgage, to F. E. West, trustee, to secure the payment of one hundred bonds of said company, of one thousand dollars each.
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Appeal from Polk Circuit Court. The Des Moines Gas Company was tlie owner of lots 5 aud 6, in block 28, in the city of Des Moines. On the 5th day of May, 1873, said company conveyed said lots, with all its property, rights and franchises, by a deed of trust or mortgage, to F. E. West, trustee, to secure the payment of one hundred bonds of said company, of one thousand dollars each. Default was made in the payment of said bonds, and the said West commenced an action for the foreclosure of said trust deed or mortgage. The holders of said bonds also commenced an action for the same purpose. In…
1Opinion of the CourtRothrock, J.
i taxation: gas company. — The Des Moines Gas Company had no personal property subject to taxation for the year 1875. The treasurer, as shown by the tax sale certificate, did not sell said lots for a delinquent personal property tax. The sale was made for what was claimed to be a tax due upon the lots. It is contended by counsel for appellants that the forty thousand dollars named by the assessor as upon the pipes, was really upon the lots, because the pipes were but appurtenances to the lots, and the fact that said forty thousand dollars valuation was placed upon the treasurer’s books as…
2Cases cited1 opinion
- In re the Appeal of the Des Moines Water Co.Supreme Court of Iowa · 1878
3Cited by9 opinions
- National Foundry & Pipe Works, Ltd. v. Oconto Water Co.U.S. Circuit Court for the District of Eastern Wisconsin · 1892
- Oskaloosa Water Co. v. Board of EqualizationSupreme Court of Iowa · 1892
- Shelbyville Water Co. v. People ex rel. CraddickIllinois Supreme Court · 1892
- Cedar Rapids & Marion City Railway Co. v. City of Cedar RapidsSupreme Court of Iowa · 1898
- State ex rel. Koeln v. West Cabanne Improvement Co.Supreme Court of Missouri · 1919
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