Plymouth County v. Moore
Supreme Court of Iowa
Appeal from Plymouth District Court. — Hon. E. H. Gay-nor, Judge. This is a personal action against tbe defendant to recover tbe tax levied upon a stock of merchandise at the time of the assignment and levy owned by him, but which he afterwards sold. There was a judgment for the plaintiff, and the defendant appeals.
1Opinion of the CourtSherwin, J.
1 *7032 *701The tax sought to be recovered in this action was levied on the ninth day of September, 1897, and as we understand from the record and the arguments, be-for the stock was sold by the defendant. It is stipulated that the stock since its sale has been kept in Plymouth county. It is contended by the appellant that he is not personally liable for the tax levied upon this stock of merchandise because the law provides for its distress and sale for the tax levied upon it. The weight of judicial opinion seems to be that a tax is not a debt, within the commonly accepted definition of that word, and…
2Cases cited5 opinions
- Richards v. County CommissionersNebraska Supreme Court · 1894
- Danforth v. McCook CountySouth Dakota Supreme Court · 1898
- City of Detroit v. JeppMichigan Supreme Court · 1884
- Crawford County v. LaubSupreme Court of Iowa · 1900
- Hodges v. Tama CountySupreme Court of Iowa · 1894
3Cited by24 opinions
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- Minneapolis & St. Louis R. R. v. LindquistSupreme Court of Iowa · 1903
- Hawkeye Life Insurance v. Valley-Des Moines Co.Supreme Court of Iowa · 1935
- In re Estate of DaltonSupreme Court of Iowa · 1918
- Lambe v. McCormickSupreme Court of Iowa · 1902
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