McGregor's Executors v. Vanpel
Supreme Court of Iowa
Appeal from Clayton District Court. Taxation oe mortgages : statute construed,- etc. — The petition seeks an injunction against the defendant, as treasurer of Clayton county, to restrain tlie collection of certain taxes alleged to be illegal. .A general demurrer to tlie petition was sustained by the District Court, to which ruling the plaintiffs excepted and appeal. •The facts stated in the petition are, in substance, the following: James McGregor, Jr., died testate on the…
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Appeal from Clayton District Court. Taxation oe mortgages : statute construed,- etc. — The petition seeks an injunction against the defendant, as treasurer of Clayton county, to restrain tlie collection of certain taxes alleged to be illegal. .A general demurrer to tlie petition was sustained by the District Court, to which ruling the plaintiffs excepted and appeal. •The facts stated in the petition are, in substance, the following: James McGregor, Jr., died testate on the 24th of March, 1867; on the 2d of April, the plaintiff McKinlay was appointed special executor of the estate; and on the…
1Opinion of the Court
Dillon, Ch. J.
The demurrer was, of course, properly sustained, unless the facts alleged entitle the plaintiffs, who are the executors of Janies McGregor, deceased, •to the relief sought. The petition, inadvertently or designedly, omits to state certain facts. Thus, it is not distinctly alleged where the testator died. It inferen tially appears, and will be taken to be true, that he died in Clayton county, in which the assessment and levy in question were made.
It is stated, that the executors are non-residents of Clayton county, but it is not stated in what county they do reside. It is not…
2Cases cited2 opinions
- Butterfield v. CaverlyMassachusetts Supreme Judicial Court · 1850
- Faxton v. McCoshSupreme Court of Iowa · 1861
3Cited by6 opinions
- Burns v. McNallySupreme Court of Iowa · 1894
- Commonwealth v. Williams'Supreme Court of Virginia · 1904
- Crawford v. LiddleSupreme Court of Iowa · 1897
- First National Bank v. City CouncilSupreme Court of Iowa · 1892
- Meyer v. County of DubuqueSupreme Court of Iowa · 1878
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