Dowling v. Webster County
Supreme Court of Iowa
Appeal from Webster District Court, Hon. B,. M. Wright, J udge. The treasurer and auditor notified James Dowling of being apprised that he was possessed of $25,000 in moneys and credits .omitted from taxation in 1904 and the- three years following, and of the time and place fixed for hearing, and on December 31, 1908, assessed moneys and credits at the actual value of $15,250 in each for the first two years mentioned, and $2,000 less for each of the succeeding years, and…
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Appeal from Webster District Court, Hon. B,. M. Wright, J udge. The treasurer and auditor notified James Dowling of being apprised that he was possessed of $25,000 in moneys and credits .omitted from taxation in 1904 and the- three years following, and of the time and place fixed for hearing, and on December 31, 1908, assessed moneys and credits at the actual value of $15,250 in each for the first two years mentioned, and $2,000 less for each of the succeeding years, and demanded of him taxes and accrued interests, amounting to $1,028.84. From such assessment Dowling appealed to the district…
1Opinion of the CourtLadd, J.
1. Taxation: assessment. I. The evidence adduced on the hearing before the district court was conclusive that the treasurer and auditor had erred in assessing any moneys and credits to James Dowling as having been withheld from taxation during the years mentioned. The board of review had decided in 1905 that the identical securities did not belong to him, *605and that alone was sufficient to obviate any assessment thereon by the auditor or treasurer for that year. Tally v. Brown, 146 Iowa, 360. He had transferred the notes and mortgages previously held by him to his daughters by way of…
2Cases cited12 opinions
- Ormsby v. GrahamSupreme Court of Iowa · 1904
- State Savings Bank v. RatcliffeSupreme Court of Iowa · 1900
- Tally v. BrownSupreme Court of Iowa · 1910
- Campbell v. LongSupreme Court of Iowa · 1866
- Gardner v. Burlington, Cedar Rapids & Northern R'y Co.Supreme Court of Iowa · 1886
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Law Ex Rel. Law v. HemmingsenSupreme Court of Iowa · 1958
- State v. FreySupreme Court of Iowa · 1928
- First National Bank v. AndersonSupreme Court of Iowa · 1923
- Snyder v. FaheySupreme Court of Iowa · 1918
- Arnd v. PostonSupreme Court of Iowa · 1925
4 more not listed; retrieve them via the Exa API.