Shearer v. Citizens' Bank
Supreme Court of Iowa
Appeal from Washington District Court.— IIon. W. G. ■ Clements, Judge. Action to recover taxes upon property of the defendant omitted from taxation for the year 1899. Defendant demurred to the petition, and its demurrer was sustained. Plaintiff' appeals.—
1Opinion of the CourtDeemer, J.
Plaintiff pleads that defendants’ capital stock, surplus and undivided earnings, amounting to $5,000, were subject to assessment by the taxing officials of Washington county for the year 1899, that such property was omitted from assessment, and that the taxes due thereou amounted to $102.60. It is further alleged that in November of the year 1903 plaintiff gave defendant and the county auditor notice that the matter of said omitted taxes would be heard on December 26, 1903, and that on said last-named dáte plaintiff did so assess the defendant’s capital stock, and found the taxes thereon,…
2Cases cited8 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Hintrager v. HennessySupreme Court of Iowa · 1877
- McInerny v. ReedSupreme Court of Iowa · 1867
- Mickel v. WalravenSupreme Court of Iowa · 1894
- City of Burlington v. B. & M. R. R.Supreme Court of Iowa · 1875
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3Cited by8 opinions
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- Hawkeye Life Insurance v. Valley-Des Moines Co.Supreme Court of Iowa · 1935
- Merv E. Hilpipre Auction Co. v. Solon State BankSupreme Court of Iowa · 1984
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