Siberling v. Cropper
Supreme Court of Iowa
Appeal from Blaelt Hawk District Court. — Hon. Franklin C. Platt, Judge. Plaintiff, as the guardian of certain minors, had in his possession on the 1st day of January, 1896, moneys and credits belonging to them, which were withheld from taxation for that year.
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Appeal from Blaelt Hawk District Court. — Hon. Franklin C. Platt, Judge. Plaintiff, as the guardian of certain minors, had in his possession on the 1st day of January, 1896, moneys and credits belonging to them, which were withheld from taxation for that year. It was admitted that the omission was not discovered by the treasurer until December, 1901. On the 21st day of that month the treasurer commenced proceedings under chapter 50, Acts 28th General Assembly, ' by service of notice, and at the same time made a written demand on the plaintiff for the amount claimed. Thereafter the treasurer…
1Opinion of the CourtSherwin, J.
i. listing ana assessin°* omitted’personal propertyThe controlling questions in this case are whether the five-year limitation period fixed by section 1374 of the Code applies to proceedings under chapter 50, Acts 28th General Assembly, and, if so, when this preiod begins. As said in Lambe v. McCormick, 116 Iowa, 189, chapter 50 “is not in itself a complete provision 'for the assessment by the treasurer of omitted property. ” To give it any force in this respect, it must be construed either in connection with section 1398, or with section 1374, of the Code. But the former section relates…
2Cases cited3 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- City of Keokuk v. CosgroveSupreme Court of Iowa · 1902
- Jewett v. FootSupreme Court of Iowa · 1903
3Cited by6 opinions
- Cover v. CraemerSupreme Court of Iowa · 1965
- Schoonover v. PetcinaSupreme Court of Iowa · 1904
- Kehe v. Blackhawk CountySupreme Court of Iowa · 1904
- Thornburg v. CardellSupreme Court of Iowa · 1903
- Consumers Independent Lumber Co. v. RozemaSupreme Court of Iowa · 1931
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