Morril v. Bentley
Supreme Court of Iowa
Appeal from, Blade HawTe District Gourt. — IIon. 3?. C. Platt, Judge. The county treasurer of Black Hawk County assessed as omitted property certain shares of common and preferred stock in the United States Gypsum Company to each of the twenty-five appellees herein, and an appeal therefrom was taken by each to the district court.
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Appeal from, Blade HawTe District Gourt. — IIon. 3?. C. Platt, Judge. The county treasurer of Black Hawk County assessed as omitted property certain shares of common and preferred stock in the United States Gypsum Company to each of the twenty-five appellees herein, and an appeal therefrom was taken by each to the district court. By agreement the appeal of Charles Morril was heard, the findings of the court therein to be conclusive, save as to number of shares held by each, and the deductions on account of any debts which might be offset against the same. The district court set aside the…
1Opinion of the CourtSherwin, C. J.
J, — The foregoing statement of the-case *679and the first and second divisions of this opinion are adopted from the opinion of'Mr. Justice Ladd on the original submission of this appeal.
appeal: ' jurisdiction. I. .No transcript of the assessment of omitted property certified by the county treasurer was filed with the clerk of the district court. As this was not essential to jurisdiction, an appeal having been taken, the court did not err in hearing the appeal. In White v. City of Marion, 139 Iowa, 479, the taxpayer recited the facts in a petition to which a demurrer was filed and a stipulation…
2Cases cited38 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
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- Drury v. Midland RailroadMassachusetts Supreme Judicial Court · 1879
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