Fennell v. Pauley
Supreme Court of Iowa
Appeal from Fremont District Court. — Hon. Walter I. •Smith, Judge. This is an appeal from the action of a board of equalization which refused to cancel an assessment made against property belonging to plaintiff on January 1, 1S96. The district court affirmed the action of the board, and the case comes to us directly from that tribunal. Plaintiff is, of course, the appellant.
1Opinion of the CourtWaterman, J.
In the years 1895-96 plaintiff was a resident of the state of Missouri. In December, 1895, he brought into Fremont county, in this state, 202 head of cattle for feeding purposes, and kept them upon land owned by him. In April, 1896, the cattle were taken back to the state of Missouri. Plaintiff claims that these cattle were assessed to him in the state of Missouri, and the tax there paid by him. But we think the court may well have found from the evidence that this Avas not the fact; that these particular cattle were never assessed anywhere save in this state. The contention is that this…
2Cases cited3 opinions
- Hutchinson v. Board of EqualizationSupreme Court of Iowa · 1885
- Maurer v. CliffMichigan Supreme Court · 1892
- Rhyno v. Madison CountySupreme Court of Iowa · 1876
3Cited by2 opinions
- Eoff v. Kennefick-Hammond Co.Supreme Court of Arkansas · 1906
- Alaska Packers' Ass'n v. HedenskoyCourt of Appeals for the Ninth Circuit · 1920