Smith v. McQuiston
Supreme Court of Iowa
Appeal from Pollc District Court. — HoN. W. A. Spurrier, Judge. These actions grow out of the same transaction, and tibe questions involved may very properly be considered together. The first is a proceeding by mandamus to compel the defendant, who is the county auditor of Polk county, to correct an assessment of plaintiffs’ property. The other is to recover taxes paid under protest, and which were levied upon the assessment complained of.
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Appeal from Pollc District Court. — HoN. W. A. Spurrier, Judge. These actions grow out of the same transaction, and tibe questions involved may very properly be considered together. The first is a proceeding by mandamus to compel the defendant, who is the county auditor of Polk county, to correct an assessment of plaintiffs’ property. The other is to recover taxes paid under protest, and which were levied upon the assessment complained of. There was a trial to court, and a judgment for plaintiffs, in each of the actions. Defendants appeal.
1Opinion of the Court
WatermaN, J.-
— The undisputed facts are that the assessor fixed upon plaintiffs’ real estate a valuation of three *365'hundred and ten dollars, but, by some error in copying the same, this assessment now appears upon the roll as three thousand one hundred and fifty dollars. We are also authorized to find from the evidence that at the time the assessment was made the assessor ga.ve to the owner of the land, one Callender, a written statement that the assessed valuation of the property was three hundred and ten dollars. The owner took no steps to have the so-called assessment reduced until he…
2Cases cited13 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Nugent v. BatesSupreme Court of Iowa · 1879
- Reed v. City of MuscatineSupreme Court of Iowa · 1897
- Henkle v. Town of KeotaSupreme Court of Iowa · 1886
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- First National Bank v. HayesSupreme Court of Iowa · 1919
- Crawford v. Polk CountySupreme Court of Iowa · 1900
- Wabash Railway Co. v. PetersonSupreme Court of Iowa · 1919
- American Legion, Hanford Post 5 v. Cedar Rapids Board of ReviewSupreme Court of Iowa · 2002
- Reed v. City of Cedar RapidsSupreme Court of Iowa · 1908
8 more not listed; retrieve them via the Exa API.