Wilson & Co. v. Cass County
Supreme Court of Iowa
Appeal from Cass District Court. The plaintiff’s are the owners of certain land, upon which they maintain, cultivate and carry on a general nursery business. The nursery stock, consisting of plants and trees in process of growth,-was assessed for the year 1885 by the township assessor as personal property. At the same time the real estate whereon said nursery stock was situated and growing'was assessed for taxation at its fair and reasonable value.
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Appeal from Cass District Court. The plaintiff’s are the owners of certain land, upon which they maintain, cultivate and carry on a general nursery business. The nursery stock, consisting of plants and trees in process of growth,-was assessed for the year 1885 by the township assessor as personal property. At the same time the real estate whereon said nursery stock was situated and growing'was assessed for taxation at its fair and reasonable value. The plaintiffs seek by this action to enjoin the defendants from levying and collecting any taxes upon the assessment of the nursery stock. The…
1Opinion of the Court
NoTnRocK, J.-
The nursery stock was not personal propperty. It was part of the realty. Price v. Brayton, 19 Iowa, 309; Adams v. Beadle, 47 Id., 439. The assessor should have made but one estimate of the value of the land and nursery stock. It was an error to make separate assessments. • But we are unable to see how the plaintiffs ■were prejudiced by the error." The rate.of taxation on real *148and personal property is the same, and it is not to be presumed that the valuation placed on the land included the value of the nursery. It was merely a valuation in two parts, instead of an aggregate…
2Cases cited3 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Price v. BraytonSupreme Court of Iowa · 1865
- Leonard v. Madison CountySupreme Court of Iowa · 1884
3Cited by9 opinions
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Crawford v. Polk CountySupreme Court of Iowa · 1900
- Smith v. McQuistonSupreme Court of Iowa · 1899
- Wahkonsa Investment Co. v. City of Ft. DodgeSupreme Court of Iowa · 1904
- Paine v. Assessors of WestonMassachusetts Supreme Judicial Court · 1937
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