Babcock v. Township Board of Equalization
Supreme Court of Iowa
Appeal from Clayton Ciremt Court. The township assessor of Oass township, in Clayton county, assessed plaintiff for taxation for the year 1883 on $10,000 of moneys and credits. Plaintiff thereupon filed his petition with the township board of equalization, asking that said assessment be stricken from the assessment list, on the ground that ,he was not a resident of Olayton county, and that he was not liable to taxation on said property in that county.
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Appeal from Clayton Ciremt Court. The township assessor of Oass township, in Clayton county, assessed plaintiff for taxation for the year 1883 on $10,000 of moneys and credits. Plaintiff thereupon filed his petition with the township board of equalization, asking that said assessment be stricken from the assessment list, on the ground that ,he was not a resident of Olayton county, and that he was not liable to taxation on said property in that county. The board of equalization refused to grant him the relief prayed, and lie thereupon instituted this suit in tlie circuit court, praying for…
1Opinion of the CourtReed, J.
i. appeal to court™6 Y™ved?jurisdiction tlie rule. I. Plaintiff filed a motion in this court to dismiss the appeal, on the ground that there is no certificate the trial judge that the case involves a question of law on which it is desirable to have the opinion of this court. As shown in the . 1 . . > statement ot the case, the assessment or which .plaintiff complains was for $10,000. The question in controversy between the parties, however, is whether plaintiff is liable to be taxed in Clayton county on the property on which the assessment was made. The sum involved in the litigation, then,…
2Cases cited1 opinion
- Barber v. FarrSupreme Court of Iowa · 1880
3Cited by4 opinions
- Henkle v. Town of KeotaSupreme Court of Iowa · 1886
- Ackerman v. International Business MacHines Corp.Supreme Court of Iowa · 1983
- First National Bank of Peterson v. BourdelaisSupreme Court of Iowa · 1899
- Niagara Fire Insurance v. BishopIllinois Supreme Court · 1894