Watkins v. Couch
Supreme Court of Iowa
Tris plaintiff acquired lot 13 and the north half of lot 14, in block 51, Storm Lake, February 20, 1904, of W. E. Brown, on which personal property taxes had been levied. As the county treasurer threatened to sell the lots at tax sale, he was restrained from doing so in a suit by plaintiff on several grounds stated in the petition.
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Tris plaintiff acquired lot 13 and the north half of lot 14, in block 51, Storm Lake, February 20, 1904, of W. E. Brown, on which personal property taxes had been levied. As the county treasurer threatened to sell the lots at tax sale, he was restrained from doing so in a suit by plaintiff on several grounds stated in the petition. On March 9, 1905, a supplemental petition was filed, in the first two counts of which it was alleged that certain personal taxes of Brown had not been entered on the delinquent personal tax list between October 1 and December 31, 1904, and in the third count that…
1Opinion of the CourtLadd, J.
1. Taxation: listing of persons and property. Neither section 1383 of the Code as originally enacted nor • as amended by the Thirtieth General Assembly (Laws 1904, chapter 50) required the county, auditor to enter on the tax list the names °f owners of real or personal property in alphabetical order. The mere fact that an auditor may do so for the convenience of himself or the county treasurer will not invalidate the lien of personal taxes under other provisions of the Code owing to an omission to list in the name of the owner under the proper letter. Thus taxes were levied on different…
2Cases cited3 opinions
- State v. HaydenSupreme Court of Iowa · 1906
- Jiska v. Ringgold CountySupreme Court of Iowa · 1882
- Nicodemus v. YoungSupreme Court of Iowa · 1894
3Cited by4 opinions
- Lansing v. Bever Land Co.Supreme Court of Iowa · 1912
- Schoenwetter v. OxleySupreme Court of Iowa · 1931
- Hayes v. Kemp.Supreme Court of Iowa · 1928
- Swanson v. Page CountySupreme Court of Iowa · 1945