Merchant's Transfer Co. v. Board of Review
Supreme Court of Iowa
Appeal from Polk District Court.— Hon. Hugh Brennan, Judge. Appeal from action of board of review in confirming the assessment to the plaintiff of certain personal property for the purpose of taxation.
1Opinion of the CourtWeaver, J.
The plaintiff is a corporation engaged in the business of transferring, or hauling for hire, goods, wares, and merchandise from place to place in the city of Des Moines, upon the employment or at the direction of the owners of such property. It would appear, also, that in connection with or as an aid to such business the corporation keeps and makes use of one or more storehouses or places of deposit, where goods may, when so desired, be stored or preserved, subject to the order of the owner or shipper. In the year 1893 the city assessor assessed to the plaintiff for the purposes of taxation…
2Cases cited9 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Kelley v. RhoadsSupreme Court of the United States · 1903
- Pittsburg & Southern Coal Co. v. BatesSupreme Court of the United States · 1895
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Brock & Co. v. Board of SupervisorsCalifornia Supreme Court · 1937
- State v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Iowa · 1911
- In Re Long's EstateSupreme Court of Iowa · 1960
- State v. Frederick De Bary & Co.Supreme Court of Louisiana · 1912
- John Ross & Co. v. Board of SupervisorsCourt of Appeals of Kentucky · 1920
2 more not listed; retrieve them via the Exa API.