Barber v. Farr
Supreme Court of Iowa
Appeal from Fayette District Gowrt. It is averred in the petition that in the year 1877 the assessor of Jefferson township, Eayette county, assessed to the plaintiff the sum of §9,300, as moneys and credits; that said assessment was made unlawfully and maliciously, and without plaintiff’s knowledge; that at the time said assessment was made, and for several years prior thereto, the plaintiff was a resident of the county of Bremer, and was not absent therefrom except on…
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Appeal from Fayette District Gowrt. It is averred in the petition that in the year 1877 the assessor of Jefferson township, Eayette county, assessed to the plaintiff the sum of §9,300, as moneys and credits; that said assessment was made unlawfully and maliciously, and without plaintiff’s knowledge; that at the time said assessment was made, and for several years prior thereto, the plaintiff was a resident of the county of Bremer, and was not absent therefrom except on business; that all of plaintiff’s personal property during said time was in the city of Waverly, in Bremer county, and in the…
1Opinion of the CourtRothrook, J.
i. taxation : ment; eguidiction. The plaintiff’s moneys and credits were assessable and taxable at the place of his residence. An assessment at any other place was illegal and void, It is claimed by counsel for appellee that plaintiff should have appeared before the board of equalization and had the erroneous assessment abated. Put if that position is correct, a tax-payer would be required to take notice of the assessments made by every assessor in the State to see that he is not improperly assessed. The law imposes upon the tax-payer no such unreasonable requirement.
When a tax is levied…
2Cases cited1 opinion
- Powers v. BowmanSupreme Court of Iowa · 1880
3Cited by14 opinions
- Ft. Dodge Electric Light & Power Co. v. City of Ft. DodgeSupreme Court of Iowa · 1902
- Griswold Land & Credit Co. v. County of CalhounSupreme Court of Iowa · 1924
- Remey v. Board of EqualizationSupreme Court of Iowa · 1890
- Collins v. City of KeokukSupreme Court of Iowa · 1902
- Barhydt v. CrossSupreme Court of Iowa · 1912
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