Legal Opinion

Montis v. McQuiston

Supreme Court of Iowa

Decided April 5, 1899PublishedCited by 10 opinions

Appeal from Polk District Oourt.- — -Hon. O. P. Holmes, J udge. Plaintive, a taxpayer in the Seventh assessorial district of the city of Des Moines, brings this action, for himself and the other taxpayers of said district, to enjoin the collection of the taxes based on an increase of twenty per cent, on the valuation of all the real estate in said district for the year 1897, made by the defendant board, as is alleged, without warrant of law and illegally.

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Appeal from Polk District Oourt.- — -Hon. O. P. Holmes, J udge. Plaintive, a taxpayer in the Seventh assessorial district of the city of Des Moines, brings this action, for himself and the other taxpayers of said district, to enjoin the collection of the taxes based on an increase of twenty per cent, on the valuation of all the real estate in said district for the year 1897, made by the defendant board, as is alleged, without warrant of law and illegally. Defendants’ demurrer to the petition was overruled, and, they refusing to further plead, a decree was rendered against them as prayed, from…

1Opinion of the CourtGiven, J.

I. The petition shows that the city of Des Moines is divided into nine assessorial districts, with an *652assessor in each; that plaintiff owns, and pays taxes, on, real estate in the Seventh district, and that the defendant board, sitting as a board of equalization, raised the valuation of all real estate in said district twenty per cent, in excess of the valuation fixed by the assessor and by the city board of equal ization; also> that, unless restrained, the defendant will proceed to assess and collect taxes based upon said increased valuation. Defendants demurred “for that the facts therein…

2Cases cited2 opinions

  1. Rood v. Board of SupervisorsSupreme Court of Iowa · 1874
  2. Getchell v. Supervisors of Polk CountySupreme Court of Iowa · 1879

3Cited by10 opinions

  1. Hart v. SmithIndiana Supreme Court · 1902
  2. Kaus v. Unemployment Compensation CommissionSupreme Court of Iowa · 1941
  3. City of Lancaster v. PopeCourt of Appeals of Kentucky · 1913
  4. Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917
  5. Bell v. MeekerIndiana Court of Appeals · 1906

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