Cassady v. Hammer
Supreme Court of Iowa
Appeal from Polk Circuit Court. ACTION for damages alleged to have been sustained by reason of the breach of a contract. The plaintiff leased to the defendant certain real estate, situated on "Walnut street, in the city of Des Moines.
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Appeal from Polk Circuit Court. ACTION for damages alleged to have been sustained by reason of the breach of a contract. The plaintiff leased to the defendant certain real estate, situated on "Walnut street, in the city of Des Moines. In the lease, the defendant agreed “to pay all the taxes assessed against the lot, and improvements erected on it, during the continuance of the lease, to-wit, for the years 1880, 1881, 1882, 1883, 1884, 1885, 1886, 1887, 1888, 1889.” The city ordered that the street be curbed and paved; and it made a special assessment upon the lot to pay for the same. The…
1Opinion of the CourtAdams, J.
The question presented arises upon the meaning of the word “taxes,” as used in the lease. The defendant insists that, while it is true that he became obligated to pay all taxes, etc., the word “taxes” as used does not include special assessments for local improvements like the one in question.
The assessment was made under section 466 of the Code. In that section the assessment is denominated a special tax, and that section was in force at the time the lease was made. As tending also to fix the meaning of the word, though not perhaps to the same extent as the statute, we may refer to the fact…
2Cases cited3 opinions
- Burlington & Missouri River Railroad v. SpearmanSupreme Court of Iowa · 1861
- Blake v. BakerMassachusetts Supreme Judicial Court · 1874
- Villeré v. GræterSupreme Court of Louisiana · 1844
3Cited by4 opinions
- Chicago Great Western Railway Co. v. Kansas City Northwestern RailroadSupreme Court of Kansas · 1907
- Hedge v. City of Des MoinesSupreme Court of Iowa · 1909
- Security Savings Bank v. ConnellSupreme Court of Iowa · 1924
- Chicago, Rock Island & Pacific Railway Co. v. City of OttumwaSupreme Court of Iowa · 1900