In re the Appeal from the Assessment against Sioux City Stock Yards Co.
Supreme Court of Iowa
Appeal from Woodbury District Court. — Hon. J. IT. Oliver, Judge. An application was made to the board of review for the assessment of taxes in Sioux City to have the assessment of the Sioux City Stockyards Company made upon its shares of stock as a corporation and not, as the assessor had reported his assessment, upon its property as a merchant.
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Appeal from Woodbury District Court. — Hon. J. IT. Oliver, Judge. An application was made to the board of review for the assessment of taxes in Sioux City to have the assessment of the Sioux City Stockyards Company made upon its shares of stock as a corporation and not, as the assessor had reported his assessment, upon its property as a merchant. This application, made by taxpayers of the county and members of the board of supervisors, was ignored by the board of review, and the assessment reported by the assessor was confirmed. Thereupon the applicants took an appeal to the district court of…
1Opinion of the CourtMcClain, J.
The assessment which the assessor made against the stockyards company was under Code, section 1318, which provides that any personj firm, or corporation owning _ or having in possession or under control in the state with authority to sell the same any personal property *7purchased with a view of its being sold shall be held to be a merchant and assessed at the average value of the stock during the year, and that such taxation of a corporation coming within this description shall be in lieu of any tax on the corporate shares. The contention of these appellants in their complaint to the board of…
2Cases cited8 opinions
- State ex rel. White v. BarkerSupreme Court of Iowa · 1902
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Denny v. Des Moines CountySupreme Court of Iowa · 1909
- Schoonover v. PetcinaSupreme Court of Iowa · 1904
- Gibson v. CooleySupreme Court of Iowa · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Graham v. WorthingtonSupreme Court of Iowa · 1966
- Hunter v. Colfax Consolidated Coal Co.Supreme Court of Iowa · 1915
- Iowa National Bank v. StewartSupreme Court of Iowa · 1930
- Lee v. HoffmanSupreme Court of Iowa · 1918
- Iowa Loan & Trust Co. v. FairweatherDistrict Court, S.D. Iowa · 1918
8 more not listed; retrieve them via the Exa API.