Beresheim v. Arnd
Supreme Court of Iowa
Appeal from Pottawattamie District Court. — Hon. O. H. Wheeler, Judge. Plaintiee, in this proceeding, seeks to have annulled assessments made upon the moneys and credits of his ward under section 1374, Code 1897, and chapter 50, Acts Twenty-eighth General Assembly.
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Appeal from Pottawattamie District Court. — Hon. O. H. Wheeler, Judge. Plaintiee, in this proceeding, seeks to have annulled assessments made upon the moneys and credits of his ward under section 1374, Code 1897, and chapter 50, Acts Twenty-eighth General Assembly. The district court held that the assessments for the years 1896 and 1897 were invalid, and it confirmed the assessments for the years 1898, 1899, 1900. Both parties appeal, but we shall recognize defendant as appellant. —
1Opinion of the Court
Waterman, J. —
*851 *84The appeals in these cases present the same issues which were determined by this court in the case of Galusha v. Wendt, 114 Iowa, 597. It is true that many new arguments are made on behalf of the taxpayer, but the matters tendered for our solution are the same as those passed upon in the case mentioned. In the Galusha Case we held that section 1374, Oode 1897, was retrospective, in so far as to permit the assessment of taxes for years previous to its passage, but that the provision relating to the *85imposition of a penalty could not be applied to property omitted from assessment…
2Cases cited20 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Lake Shore & Michigan Southern Railway Co. v. SmithSupreme Court of the United States · 1899
- Atkins v. Disintegrating Co.Supreme Court of the United States · 1874
- Santo v. StateSupreme Court of Iowa · 1855
- Richman v. Supervisors Muscatine CountySupreme Court of Iowa · 1889
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3Cited by27 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Knorr v. BeardsleySupreme Court of Iowa · 1949
- Leach v. Commercial Savings BankSupreme Court of Iowa · 1927
- Withey v. Fowler Co.Supreme Court of Iowa · 1914
- State v. GibsonSupreme Court of Iowa · 1919
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