Royce v. Jenney
Supreme Court of Iowa
Appeal from Black Hawk Circuit Court. Certiorari. The petition alleges that the board of supervisors of Black Hawk county, of which defendants are the members, illegally and in excess of its authority added to the assessment of moneys and credits of the city of Cedar Falls, for the year 1877, one hundred per centum, whereby plaintiff, who was assessed as a tax payer of said city by the assessor thereof, upon moneys and credits in the sum of seven hundred and fifty dollars,…
Read the full summary
Appeal from Black Hawk Circuit Court. Certiorari. The petition alleges that the board of supervisors of Black Hawk county, of which defendants are the members, illegally and in excess of its authority added to the assessment of moneys and credits of the city of Cedar Falls, for the year 1877, one hundred per centum, whereby plaintiff, who was assessed as a tax payer of said city by the assessor thereof, upon moneys and credits in the sum of seven hundred and fifty dollars, was charged upon the tax books of the county with taxes upon fifteen hundred dollars of moneys and credits. Upon findings…
1Opinion of the Court
Beck, Ch. J.
I. The petition of plaintiff shows that he was legally assessed by the assessor of the city of Cedar Falls, for the year 1877, upon money and credits in the sum of seven hundred and fifty dollars; that such assessment was based upon a true statement of the property of plaintiff, and *677was sworn to by him; and that the board of equalization of the city made no change in the same.
It is further alleged that the board of supervisors, acting as a board of equalization of the county, added to the assessment of the city of Cedar Falls, as returned by the assessor, one hundred per centum of…
2Cases cited5 opinions
- Smith v. Board of SupervisorsSupreme Court of Iowa · 1870
- State v. RoneySupreme Court of Iowa · 1873
- Cassett v. SherwoodSupreme Court of Iowa · 1876
- Harney v. Board of SupervisorsSupreme Court of Iowa · 1876
- O'Hare v. HempsteadSupreme Court of Iowa · 1866
3Cited by7 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Dickey v. County of PolkSupreme Court of Iowa · 1882
- Remey v. Board of EqualizationSupreme Court of Iowa · 1890
- Collins v. DavisSupreme Court of Iowa · 1881
- Van Wagenen v. Supervisors of Lyon CountySupreme Court of Iowa · 1888
2 more not listed; retrieve them via the Exa API.