Powers v. Bowman
Supreme Court of Iowa
Appeal from Pottawattamie District Gov/rt. Action in equity to restrain the defendant, who is county treasurer, from collecting certain taxes. Upon a- trial the court below made the following special findings of fact: “ 1. That in the year 1877 (and for along time prior thereto) the plaintiff was a resident of the city of Council Bluffs, and a tax-payer.
Read the full summary
Appeal from Pottawattamie District Gov/rt. Action in equity to restrain the defendant, who is county treasurer, from collecting certain taxes. Upon a- trial the court below made the following special findings of fact: “ 1. That in the year 1877 (and for along time prior thereto) the plaintiff was a resident of the city of Council Bluffs, and a tax-payer. “ 2. That in the year 1877 plaintiff was assessed by the assessor, at the time provided by law; that the assessor applied to plaintiff to assist him in making out a list of his property, subject to taxation; that plaintiff did make out a list…
1Opinion of the CourtRothrock, J.
1. TAXATION : I^essmont; junsdiction. Neither party excepted to the findings of fact made by the court. The single question necessary to be determined in this case is, will equity interfere to * ’ 1 . COrrect an over assessment, and enjoin the collecfton 0£ ^axes thereon. It was held by this court in Macklot v. The City of Davenport, 17 Iowa, 379, that where taxes are erroneously assessed the remedy of a party is by application to the board of equalization for a correction of the error, and that such remedy is exclusive. That case has been followed by numerous decisions of this court running…
2Cases cited2 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Nugent v. BatesSupreme Court of Iowa · 1879
3Cited by9 opinions
- Ft. Dodge Electric Light & Power Co. v. City of Ft. DodgeSupreme Court of Iowa · 1902
- Remey v. Board of EqualizationSupreme Court of Iowa · 1890
- Barber v. FarrSupreme Court of Iowa · 1880
- Collins v. City of KeokukSupreme Court of Iowa · 1902
- Security Savings Bank v. CarrollSupreme Court of Iowa · 1906
4 more not listed; retrieve them via the Exa API.