Security Savings Bank v. Carroll
Supreme Court of Iowa
Appeal from Linn District Court.— Hon. J. H. Preston, Judge. The petition alleged 'that the defendant, as treasurer of Linn county, caused notice to be served on plaintiff to the effect that a report had been made to him indicating that moneys, loans, and credits belonging to it had been omitted from assessment, amounting to $24,000 in 1899, to $2,800 in 1900, to $44,300 in 1901, and to $29,848 in 1902; and that, unless it appeared before him on the 22d day of January, 1904,…
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Appeal from Linn District Court.— Hon. J. H. Preston, Judge. The petition alleged 'that the defendant, as treasurer of Linn county, caused notice to be served on plaintiff to the effect that a report had been made to him indicating that moneys, loans, and credits belonging to it had been omitted from assessment, amounting to $24,000 in 1899, to $2,800 in 1900, to $44,300 in 1901, and to $29,848 in 1902; and that, unless it appeared before him on the 22d day of January, 1904, at 10 o’clock a. m., and show cause to the contrary, the same would be assessed against it and taxes extended .…
1Opinion of the CourtLadd, J.
i. Taxation-: ' omfttedentof property. The statutes áuthorizing the treasurer to assess property “ withheld, overlooked or from any other cause not listed or assessed,” was not intended to confer on him appellate jurisdiction to correct the errors OT mistakes of assessors or boards of review in estimating values of property actually assessed, ! If the particular thing has been listed and a value fixed ! by the proper officers, their action, in the absence of an ! appeál to the district court, is final. Such was our conclusion in German Savings Bank v. Trowbridge, 124 Iowa, 514.
*2322. Assessment of…
2Cases cited14 opinions
- Norwich Co. v. WrightSupreme Court of the United States · 1872
- Insurance Co. v. BaileySupreme Court of the United States · 1871
- Beresheim v. ArndSupreme Court of Iowa · 1902
- German Savings Bank v. TrowbridgeSupreme Court of Iowa · 1904
- Chadoin v. MageeTexas Supreme Court · 1857
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3Cited by11 opinions
- Tally v. BrownSupreme Court of Iowa · 1910
- Marshall Wells Co. v. Foster CountyNorth Dakota Supreme Court · 1930
- Woodbury County v. TalleySupreme Court of Iowa · 1911
- Judy v. National State BankSupreme Court of Iowa · 1907
- Langhout v. First National Bank of RemsenSupreme Court of Iowa · 1921
6 more not listed; retrieve them via the Exa API.