Hutchinson v. Board of Equalization
Supreme Court of Iowa
Appeal from, Mahaska Circuit Court. The plaintiff appealed to tbe circuit court from the orders, rulings and assessments made by the defendant in relation to the assessment of the plaintiff, as agent, for the purpose of taxation. He also sued out a writ of certiorari from the same court for the purpose of correcting the said assessment. Both cases were heard on the same evidence, and the circuit court affirmed the assessment, and the plaintiff appeals.
1Opinion of the CourtRothrook, J.
*37court: parties oessi<minCOn’ trial court. 1. PRACTICE in supreme *36I. Counsel for the appellant insist that the defendant increased the assessment of the plaintiff’s property liable to taxation, and that such act is void for two reasons. The first is that the board failed to make any record of its proceedings in this respect, and that the statute (Code, § 829) requires such a record; and, second, that no notice was served on the plaintiff, or posted, as required by chapter 109 of the Acts of the Eighteenth General Assembly. McClain’s Code, 302. On the other hand, counsel for the appellee insist…
2Cases cited5 opinions
- People v. Home Insurance Co.California Supreme Court · 1866
- Board of Supervisors v. DavenportIllinois Supreme Court · 1866
- Redmond v. Commissioners of RutherfordSupreme Court of North Carolina · 1882
- Hunter v. Board of SupervisorsSupreme Court of Iowa · 1871
- Prouty v. TallmanSupreme Court of Iowa · 1884
3Cited by18 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Edwards & Walsh Construction Co. v. Jasper CountySupreme Court of Iowa · 1902
- Henkle v. Town of KeotaSupreme Court of Iowa · 1886
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Walker v. JackCourt of Appeals for the Sixth Circuit · 1898
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