Kinsey v. Sweeney
Supreme Court of Iowa
Appeal from Louisa Circuit Court, The council of the city of Wapello, sitting as a board for the equalization of taxes, corrected the assessment made upon the personal property of plaintiff', by adding to the valuation thereof the sum of $400. From this action plaintiff appealed to the circuit court, which, upon the trial of the case, reduced the assessment as corrected by the council to the amount originally fixed by the asssessor. From this judgment defendants appeal.
1Opinion of the CourtBeck, J.
I. As we understand the abstract upon which this case is submitted for decision, the only evidence introduced upon the. trial in the court below consisted of the ordinance of the city providing for the assessment of property for taxation, and for the levy and collection of taxes, together with the record of the proceedings of the city council acting as a board of equalization, showing the proceedings complained of by plaintiff. By this action the assessments of certain tax payers were corrected by increasing the valuation of their property, among whom was plaintiff, and some property was…
2Cases cited1 opinion
- State v. FingerSupreme Court of Iowa · 1877