Brown v. Town of Grand Junction
Supreme Court of Iowa
Appeal from Greene District Court. — Hon. J. H. Maoomber, Judge. The plaintiff was assessed for taxation for tlie year 1887, by the town council of Grand Junction, upon ten thousand dollars worth of merchandise. He appealed to the district court, where a trial was had, and a decree was entered for the defendants. Plaintiff appeals.
1Opinion of the CourtRothrock, J.
— For several years prior to 1886, the plaintiff was extensively engaged in buying, packing, preserving and shipping eggs. His place of business was at Grand Junction, in Greene county, where he had buildings, egg-cases, tubs or vats in which to pickle eggs, and other fixtures and appliances adapted to the business. On the sixth day of December, 1886, he sold out his entire business, including all of the property used in prosecuting said business, to certain parties in the city of New York, so that on the first day of January, 1887, he had no merchandise nor personal property at Grand…
2Cases cited2 opinions
- Dunlieth & Dubuque Bridge Co. v. County of DubuqueSupreme Court of Iowa · 1881
- Davis v. City of ClintonSupreme Court of Iowa · 1881
3Cited by4 opinions
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- Farmers Loan & Trust Co. v. Town of FondaSupreme Court of Iowa · 1901
- Judy v. National State BankSupreme Court of Iowa · 1907
- Cedar Rapids & Marion City Railway Co. v. City of Cedar RapidsSupreme Court of Iowa · 1898