Legal Opinion

National Loan & Investment Co. v. Board of Supervisors

Supreme Court of Iowa

Decided May 20, 1907Published

Appeal from Linn District Court.— Hon. B. H. Miller, Judge. The trial court annulled and set aside a mulct tax assessment made by the county auditor of Linn county, and tbe county, through its board of supervisors, appeals.

1Opinion of the CourtBishop, J.

On June 20, 1905, there was filed in the office of the county auditor of Linn county a paper signed by L. E. White, H. J. Wiley, and George La'ntz, describing themselves as citizens of Marion, Linn county, which paper on its face purported to be a notice addressed to the plaintiff company, as owner, and the plaintiff Beck, as tenant, that the subscribers intended on June 29th to list with the auditor certain described real property situated in the city of Marion, the same being a place where intoxicating liquors were kept and sold in violation of law, for the purposes of an assessment and…

2Cases cited4 opinions

  1. Chicago, Milwaukee & St. Paul Railway Co. v. PhillipsSupreme Court of Iowa · 1900
  2. Bradley v. BrownSupreme Court of Iowa · 1888
  3. Grimes v. EllysonSupreme Court of Iowa · 1905
  4. C., R. I. & P. R. Co. v. City of DavenportSupreme Court of Iowa · 1879

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