Clark v. Horn
Supreme Court of Iowa
Appeal from Jasper District Court. — HoN. W. G. Clem-ENTS, Judge. . Aw appeal from the assessment of a contract to convey land.
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Appeal from Jasper District Court. — HoN. W. G. Clem-ENTS, Judge. . Aw appeal from the assessment of a contract to convey land. On the 30th day of August, ,1901, the plaintiff and one Isaac T. Maddy executed a written contract, whereby the plaintiff agreed to sell to Maddy certain lands therein described, and Maddy agreed to purchase the same, and to pay therefor the sum of $26,000 — $500 upon the execution of the agreement, $1,500 on the 1st day of March, 1902, and the balance in deferred payments continuing until 1912. The contract contained the following condition: “And it is expressly…
1Opinion of the CourtSheewiN, J.
The contract was not assessed by the proper township assessor, because he did not know of its existence until after his book had been returned to the auditor of the county. After he learned of the contract, however, he notified the auditor of its existence, and the auditor thereupon served upon the plaintiff due notice of his intention to place it upon the assessment book and assess it as provided by law. The plaintiff filed objections to its assessment by the auditor, which were by the auditor overruled upon a hearing, and the contract was listed and assessed. In his opening argument the…
2Cases cited4 opinions
- Barrett v. DeanSupreme Court of Iowa · 1866
- Steel v. LongSupreme Court of Iowa · 1897
- Sigler v. WickSupreme Court of Iowa · 1877
- Bradford v. LimpusSupreme Court of Iowa · 1859
3Cited by5 opinions
- Williams v. Board of County CommissionersSupreme Court of Kansas · 1911
- Dallas County v. BoydSupreme Court of Iowa · 1908
- Martin v. WiseIndiana Supreme Court · 1915
- Motzner v. BoganSupreme Court of Kansas · 1913
- Blackmore v. EbersbachOhio Court of Appeals · 1931