Macklot v. City of Davenport
Supreme Court of Iowa
Appeal from, Scott District Court. This is a suit in equity brought to enjoin the city of Davenport, and Harvey Leonard, its marshal, from collecting a tax of seventy dollars, assessed against the plaintiff by the city for the year 1862, upon ten thousand dollars of “ moneys and credits; ” and for the payment of which tax the city marshal had levied upon certain personal property belonging to the plaintiff.
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Appeal from, Scott District Court. This is a suit in equity brought to enjoin the city of Davenport, and Harvey Leonard, its marshal, from collecting a tax of seventy dollars, assessed against the plaintiff by the city for the year 1862, upon ten thousand dollars of “ moneys and credits; ” and for the payment of which tax the city marshal had levied upon certain personal property belonging to the plaintiff. The cause was referred to a referee, who reported the facts as follows: 1st. That it was agreed on the trial, by the parties, that the proceedings of the city were generally regular in…
1Opinion of the CourtCole, J.
1. Constitutional law: taxation. I. It is claimed by appellant’s counsel that § 722 of the Revision, which provides that “ in making nP ^e amount o;f money and credits, which any person is required to list or have listed and assesse(j) jje wifl be entitled to deduct from the gross amount all Iona fide debts owing by him,’’ &c., is unconstitutional, because it is in conflict with § 30 of art. 3 of the Constitution, which provides .that “the General Assembly shall not pass local or special laws in the following cases: for the assessment and collection of taxes for State, county or road purposes…
2Cases cited6 opinions
- Morford v. UngerSupreme Court of Iowa · 1859
- Chicago, Burlington & Quincy Railroad v. FraryIllinois Supreme Court · 1859
- Town of Ottawa v. WalkerIllinois Supreme Court · 1859
- Langworthy v. City of DubuqueSupreme Court of Iowa · 1862
- Munson v. MinorIllinois Supreme Court · 1859
1 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Pierce v. GreenSupreme Court of Iowa · 1940
- Wisconsin Central Railroad v. Taylor CountyWisconsin Supreme Court · 1881
- Ft. Dodge Electric Light & Power Co. v. City of Ft. DodgeSupreme Court of Iowa · 1902
- Kuntz v. SumptionIndiana Supreme Court · 1889
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
57 more not listed; retrieve them via the Exa API.