Primghar State Bank v. Rerick
Supreme Court of Iowa
Appeal from O’Brien District Court. — Hon. George W. Wakefield, Judge. Action in equity to enjoin the collection of certain taxes, and- to recover taxes paid. A demurrer to the petition was sustained, and judgment was rendered i:n favor of the defendant® for costs. The plaintiff appeals.
1Opinion of the CourtRobinson, J.
The facts shown by the pleadings are substantially as follow®: The plaintiff is a corporation, duly organized under the laws of this state, and is engaged in the hanking business. The defendants are the county of O’Brien and its treasurer. The shares- of the capital stock of the plaintiff were, during all of the year 1891, owned by private individuals, none being owned by blue plaintiff. For the year stated, shares of the capital stock of the plaintiff wiene assessed in its name at the -sum of six thousand five hundred dollars. The assessment thus made was duly returned by the assessor, .and…
2Cases cited14 opinions
- Farmers' & Mechanics' National Bank v. DearingSupreme Court of the United States · 1875
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Chicago, Burlington, & Quincy Railroad v. IowaSupreme Court of the United States · 1877
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Warren v. HenlySupreme Court of Iowa · 1870
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3Cited by7 opinions
- Scottish Union & National Insurance v. HerriottSupreme Court of Iowa · 1899
- Redhead v. Iowa National BankSupreme Court of Iowa · 1905
- German American Savings Bank v. Council of BurlingtonSupreme Court of Iowa · 1902
- Tolerton & Warfield Co. v. Iowa State Board of Assessment & ReviewSupreme Court of Iowa · 1936
- Iowa Mutual Tornado Insurance v. GilbertsonSupreme Court of Iowa · 1906
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