Muscatine Lighting Co. v. Pitchforth

The Muscatine Lighting Company, the plaintiff and appellee, is a public service corporation furnishing gas to the city of Muscatine. In the year 1927 the appellee owned certain real estate which was subject to assessment and taxation. Accordingly in 1927 the assessor called upon the manager of the appellee company for the purpose of listing and valuing the real estate for assessment purposes. After an interview with the manager, the assessor listed and described the real estate for taxation and valued the same at $8,000. This property was assessed under, and the case is controlled by, the…