Adair County v. Johnston
Supreme Court of Iowa
Appeal from Adair District Court, Hon. W. H. Fahey, Judge. The defendant Johnston paid to the treasurer of the plaintiff county certain taxes levied upon certain national bank stock. The act under which the levy was made was afterwards declared invalid. Thereupon the county refunded to the defendant the amount so paid by him. Thereupon the county brought this action to recover of the defendant the tax so refunded. Judgment for the defendant. Plaintiff appeals.
1Per curiam
For the years 1906 and 1910 there was listed with the assessor for taxation certain shares of bank stock belonging to the defendant W. F. Johnston. The shares represented stock in the First National Bank of Fontanelle. The assessor placed the same upon his assessment roll for taxation as the property of Johnston. There was levied a tax against Johnston, on acount of said bank stock, for the year 1906, $64, and for the year 1910, $120.64. After the levy was made, the taxes aforesaid were placed upon the tax books of the plaintiff county for collection. The defendant Johnston paid the same to…
2Cases cited3 opinions
- State v. YoungSupreme Court of Iowa · 1907
- Heath v. AlbrookSupreme Court of Iowa · 1904
- First National Bank v. City Council of EsthervilleSupreme Court of Iowa · 1911
3Cited by2 opinions
- County of Pocahontas v. Katz-Craig Contracting Co.Supreme Court of Iowa · 1917
- United States v. Detroit Steel Products Co.District Court, E.D. Michigan · 1927