Smith v. City of Marshalltown
Supreme Court of Iowa
Appeal- from Marshall District Court. — Hon. John L,. Stevens, Judge. Appeal from the action of the district court refusing to annul the plaintiff’s assessment.
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Appeal- from Marshall District Court. — Hon. John L,. Stevens, Judge. Appeal from the action of the district court refusing to annul the plaintiff’s assessment. Plaintiff claims-that he had no moneys and credits taxable for the year-1890, in the city of Marshalltown; that his moneys and credits were taxable in State Center, and were assessed there for the year 1890; that he was assessed with a. piano in said city of Marshalltown for the year 1890. He avers that he had no piano at all, and that he was-erroneously assessed in said city thereon, as well as on three thousand dollars in moneys and…
1Opinion of the Court
Kínne, J.
We need not consider the merits of this case. If the plaintiff was erroneously assessed, his remedy was to appear before the board of equalization of the city of Marshalltown, and have the same corrected, and, if they refused he might appeal to the district court. Code, section 831; Macklot v. City of Davenport, 17 Iowa, 379; Buell v. Schaale, 39 Iowa, 293; Meyer v. Dubuque Co., 43 Iowa, 592; Nugent v. Bates, 51 Iowa, 77; Harris v. Freemont Co., 63 Iowa, 640. He was a resident of the city of Marshall-town, and his property, if any therein, was liable to taxation. His duty was to seek…
2Cases cited5 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Nugent v. BatesSupreme Court of Iowa · 1879
- Harris v. Fremont CountySupreme Court of Iowa · 1884
- Meyer v. County of DubuqueSupreme Court of Iowa · 1876
- Buell v. SchaaleSupreme Court of Iowa · 1874
3Cited by6 opinions
- Crawford v. Polk CountySupreme Court of Iowa · 1900
- Burns v. McNallySupreme Court of Iowa · 1894
- Polk County v. ShermanSupreme Court of Iowa · 1896
- First National Bank of Council Bluffs v. BurkeSupreme Court of Iowa · 1923
- McDonald v. Clarke CountySupreme Court of Iowa · 1923
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