Grimes v. City of Burlington
Supreme Court of Iowa
Appeal from Des Moines Circuit Court. — IIon. Charles II. Pjielps, Judge.' This is a proceeding instituted by plaintiff, to correct the assessment made upon his personal property for taxation. There was a decision upon an appeal to the circuit court adverse to him. He now appeals to this court.
1Opinion of the CourtBeck, J.
I. The city council of the city of Burlington, wherein plaintiff resided and was a taxpayer, acting under the statute as a board for the equalization of taxes, added to plaintiff’s assessment ten thousand dollars upon moneys and credits alleged to be held by him, and which the assessor failed to assess. There was no evidence introduced before the board of equalization other than the assessment, and an affidavit of plaintiff denying that he was subject to assessment for moneys and credits. These papers were before the board, and we presume they were regarded as in evidence. The plaintiff, as…
2Cases cited7 opinions
- Dunlieth & Dubuque Bridge Co. v. County of DubuqueSupreme Court of Iowa · 1881
- Hutchinson v. Board of EqualizationSupreme Court of Iowa · 1885
- Smith v. Board of SupervisorsSupreme Court of Iowa · 1870
- Ingersoll v. City of Des MoinesSupreme Court of Iowa · 1877
- German American Savings Bank v. City of BurlingtonSupreme Court of Iowa · 1880
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- First National Bank of Estherville v. City CouncilSupreme Court of Iowa · 1907
- Mixed Local of Hotel & Restaurant Employees Union Local No. 458 v. Hotel & Restaurant Employees International Alliance & Bartenders International League of AmericaSupreme Court of Minnesota · 1942
- Farmers' Loan & Trust Co. v. City of NewtonSupreme Court of Iowa · 1896
5 more not listed; retrieve them via the Exa API.