White v. City of Marion
Supreme Court of Iowa
Appeal from Linn District Court.— HoN. í\ O. EllisoN, Judge. From: the action of the board of review of the city of Marion in assessing plaintiff’s property and refusing to allow him a soldier’s exemption, plaintiff appealed to the district court, and upon a hearing in that court plaintiff was successful in having his soldier’s exemption allowed. From the judgment of the district court the defendant city and its board of review appeal.—
1Opinion of the Court
Deemer, J.—
Aside from some technical question, this appeal presents for our consideration the proper construction of section 1304, Code Supp. 1902, which so far as material, reads as follows: “All soldiers or widows thereof shall'receive a reduction of $800 at the time said assessment is made by the assessor unless waiver thereof is voluntarily made of said exemption at said time; but this exemption shall not apply in the case of any soldier or the widow of such soldier owning property of the actual value of $5,000 or where the *481wife of said soldier owns • property to the actual value of…
2Cases cited6 opinions
- Corning v. . Troy Iron and Nail FactoryNew York Court of Appeals · 1869
- Karmuller v. KrotzSupreme Court of Iowa · 1865
- Frost v. Board of ReviewSupreme Court of Iowa · 1901
- Gould v. HoweIllinois Supreme Court · 1890
- Crosby v. MontgomerySupreme Court of Vermont · 1865
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3Cited by15 opinions
- Bettendorf v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Ogle v. BarkerIndiana Supreme Court · 1946
- Leidig v. HoopesSupreme Court of Oklahoma · 1955
- In Re the Appeal of YerianHawaii Supreme Court · 1941
- Morril v. BentleySupreme Court of Iowa · 1911
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