Layman v. Iowa Telephone Co.
Supreme Court of Iowa
'Appeal from Polk District Court.- — I-Ion. W. IT. McHenry, Judge. Action at law to recover taxes on property omitted from taxation and not assessed for the year 1898. The defendant interposed certain defenses, which will be referred to in the body of the opinion. On the issues joined the case was tried to the court, resulting in a judgment dismissing plaintiff’s petition, and he appeals.
1Opinion of the Court
Deemer, O. J.-
The case was tried on what amounts to a stipulation of facts. From this and the pleadings we extract the following, as necessary to a correct decision of the matters presented in argument: The defendant is a corporation for pecuniary profit, organized under the laws of this state, with its principal place of business at Davenport, in Scott County. In the year 1898 it had telephone lines and exchanges in Polk county of the taxable value of $40,000, upon which it was not taxed by the local authorities. It did make its report, however, to the executive council of the state, and was…
2Cases cited12 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Barron v. BurnsideSupreme Court of the United States · 1887
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Ft. Dodge Electric Light & Power Co. v. City of Ft. DodgeSupreme Court of Iowa · 1902
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3Cited by11 opinions
- Salthouse v. Board of County CommissionersSupreme Court of Kansas · 1924
- State v. Houston & T. C. Ry. Co.Court of Appeals of Texas · 1918
- Croop v. WaltonIndiana Supreme Court · 1927
- Prairie Oil Gas Co. v. Cruce, GovernorSupreme Court of Oklahoma · 1915
- Wahkonsa Investment Co. v. City of Ft. DodgeSupreme Court of Iowa · 1904
6 more not listed; retrieve them via the Exa API.