Iowa Life Insurance v. Board of Supervisors
Supreme Court of Iowa
Appeal from Black Hawk District Court. — H. B. Boies, Judge. Suit by the plaintiff, as a life insurance corporation organized under tbe laws of the state of Iowa, to recover taxes erroneously and illegally exacted from it by the defendant county, as alleged. There was a demurrer to the petition, which was overruled. The defendant, standing thereon, has appealed. H. M. Havner, Attorney General, and E. J. Wenner, County Attorney, for appellants.
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Appeal from Black Hawk District Court. — H. B. Boies, Judge. Suit by the plaintiff, as a life insurance corporation organized under tbe laws of the state of Iowa, to recover taxes erroneously and illegally exacted from it by the defendant county, as alleged. There was a demurrer to the petition, which was overruled. The defendant, standing thereon, has appealed. H. M. Havner, Attorney General, and E. J. Wenner, County Attorney, for appellants. Alfred W. Mullen and Courtright & ArbueJde, for appellee.
1Opinion of the Court
Stevens, J.'
— The ground of recovery set forth in plaintiff ’s petition is the same as'that involved in Great Western Acc. Ins. Co. v. Martin, 183 Iowa 1009. The broad contention of the petition is that the rate of taxation of plaintiff’s shares of stock was specified by Section 1310 of the Code, whereas the defendant county exacted taxes from it in excess of the five-mill rate provided therein. The one defense interposed by the defendant’s demurrer is that Section 1310 is unconstitutional and therefore void, in that it is discriminatory and out of harmony with other sections of the statute,…
2Cases cited3 opinions
- Brown v. SmartSupreme Court of the United States · 1892
- Walsh v. Columbus, Hocking Valley & Athens RailroadSupreme Court of the United States · 1900
- Great Western Accident Insurance v. MartinSupreme Court of Iowa · 1918
3Cited by14 opinions
- Godfrey v. StateSupreme Court of Iowa · 2008
- Charles Hewitt & Sons Co. v. KellerSupreme Court of Iowa · 1937
- Iowa Movers & Warehousemen's Ass'n v. BriggsSupreme Court of Iowa · 1976
- Kitsap County v. City of BremertonWashington Supreme Court · 1955
- Scott County v. JohnsonSupreme Court of Iowa · 1928
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