Legal Opinion

Estep v. Keokuk County

Supreme Court of Iowa

Decided April 3, 1865PublishedCited by 7 opinions

Appeal from, Keohule District Court. Action to recover money paid defendant’s treasurer, over and above tbe true amount of plaintiff’s taxes, tbe excess having been appropriated by tbe treasurer to Ms own use, and never paid over to tbe county. There was a demurrer to tbe petition, wbieb was sustained, and tbe plaintiff appeals.

1Opinion of the CourtCole, J.

1. Agency: municipal corporation. Tbe'petition states that plaintiff applied to A. S. Alexander, tbe defendant’s treasurer, to pay the taxes due upoü bis certain real estate for tbe year 1863; tba-t tbe said treasurer fraudulently represented tbe taxes (embracing State, county, school, road, scbool-bouse and district tax), to be eighteen dollars and ninety-two cents, which plaintiff then paid and took tbe treasurer’s receipt therefor; tbat in fact said taxes were only teu dollars and tbirty-two cents, wbieb was well known to tbe treasurer, wbo “ only accounted to said county *200for the amount…

2Cases cited1 opinion

  1. County of Mahaska v. IngallsSupreme Court of Iowa · 1862

3Cited by7 opinions

  1. Clark v. City of Des MoinesSupreme Court of Iowa · 1865
  2. Union Bank & Trust Co. v. County of Los AngelesCalifornia Court of Appeal · 1934
  3. Citizens' Bank of Des Moines v. City of SpencerSupreme Court of Iowa · 1904
  4. Smith v. Board of CommissionersIndiana Supreme Court · 1892
  5. Treadway v. SchnauberSupreme Court Of The Territory Of Dakota · 1875

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