Iowa Life Ins. Co. v. Bd. of Sup'rs of Black Hawk Cnty., Nos. 32960

CourtUnited States State Supreme Court of Iowa
Writing for the CourtSTEVENS
Citation190 Iowa 777,180 N.W. 721
Decision Date15 January 1921
Docket Number32961.,Nos. 32960
PartiesIOWA LIFE INS. CO. v. BOARD OF SUP'RS OF BLACK HAWK COUNTY.

190 Iowa 777
180 N.W. 721

IOWA LIFE INS. CO.
v.
BOARD OF SUP'RS OF BLACK HAWK COUNTY.

Nos. 32960, 32961.

Supreme Court of Iowa.

Jan. 15, 1921.


Appeal from District Court, Black Hawk County; H. B. Boies, Judge.

Suit by plaintiff as a life insurance corporation organized under the laws of the State of Iowa, to recover back taxes erroneously and illegally exacted from it by the defendant county as alleged. There was a demurrer to the petition which was overruled. The defendant standing thereon has appealed. Affirmed.

[180 N.W. 721]

H. M. Havner, Atty. Gen., and E. J. Wenner, County Atty., of Waterloo, for appellant.

Alfred W. Mullan and Courtright & Arbuckle, all of Waterloo, for appellee.


STEVENS, J.

The ground of recovery set forth in plaintiff's petition is the same as that involved in Great Western Accident Insurance Co. v. Martin, 183 Iowa, 1009, 166 N. W. 705. The broad contention of the petition is that the rate of taxation of plaintiff's shares of stock was specified by section 1310 of Code Supp. 1913, whereas the defendant county exacted taxes from it in excess of the five-mill rate provided therein. The one defense interposed by the defendant's demurrer is that section 1310 is unconstitutional, and therefore void, in that it is discriminatory and out of harmony with other sections of the statute, especially Code, § 1305. The special section of the Constitution which it offends, as alleged, is section 6 of article 1, as follows:

“All laws of a general nature shall have a uniform operation; the General Assembly shall not grant to any citizen or class of citizens, privileges or immunities, which upon the same terms shall not equally belong to all citizens.”

Other kindred sections of the Constitution specified in the demurrer are sections 2 of article 8 and 30 of article 3. The general purpose of all these sections of the Constitution is to provide for uniformity in the application of the laws to all persons alike and to forbid discriminative laws for the assessment and collection of taxes for state, county, or road purposes.

While various sections of the statute are more or less involved in the discussion, the grounds of attack specified in the demurrer are confined to an alleged variance between sections 1310 and 1305. Section 1305 is as follows:

“Sec. 1305. Valuation.--All property subject to taxation shall be valued at its actual value, which shall be entered opposite each item, and shall be assessed at twenty-five per cent. of such actual value. Such assessed value shall be entered in a separate column opposite each item, and is to be taken and considered as the taxable value of such property, and the value at which it shall be listed and upon which the levy shall be made. Actual value of property as used in this chapter shall mean its value in the market in the ordinary course of trade.”

So far as material herein, section 1310 is as follows:

“Sec. 1310. Moneys--Credits--Annuities--Bank Notes--Stock.--Moneys, credits and corporation shares or stocks, except as otherwise provided, cash, circulating notes of national banking associations, and United States legal tender notes, and other notes, and certificates of the United States payable on demand, and circulating or intended to circulate as currency, notes, including those secured by mortgage, accounts, contracts for cash or labor, bills of exchange, judgments, choses in action, liens of any kind, securities, debentures, bonds other than those of the United States, annuities, and corporation shares or stocks not otherwise taxed in kind, shall be assessed, and, excepting shares of stock of national, state and savings banks and loan and trust companies, and moneyed capital as hereinafter defined, shall be taxed upon the uniform basis throughout the state of five mills on the dollar of actual valuation, same to be assessed and collected where the owner resides. The millage tax here provided for shall be in lieu of all other taxes upon moneys and credits and shall be levied by the board of supervisors, placed upon the tax list and collected by the county treasurer, and the amount collected in the various taxing districts of the state shall be divided between the various funds upon the same pro rata basis as other

[180 N.W. 722]

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9 practice notes
  • Iowa Movers and Warehousemen's Ass'n v. Briggs, No. 2--57422
    • United States
    • United States State Supreme Court of Iowa
    • January 21, 1976
    ...v. Natural Gas Pipeline Co., 233 Iowa 686, 692, 8 N.W.2d 474, 477; Iowa Life Ins. Co. v. Board of Supervisors of Black Hawk County, 190 Iowa 777, 782, 180 N.W. 721, 723. See also 16 Am.Jur.2d Constitutional Law § 123 at 319; 16 C.J.S. Constitutional Law § 88 at One case in Iowa involved a c......
  • Albrethsen v. State, 6675
    • United States
    • United States State Supreme Court of Idaho
    • November 18, 1939
    ...U.S. 165, 52 S.Ct. 548, 76 L.Ed. 1038; Washington Water Power Co. v. Coeur d'Alene, 9 F.Supp. 263; Iowa Life Ins. Co. v. Board of Suprs., 190 Iowa 777, 180 N.W. 721; Williams v. Baldridge, 48 Idaho 618, 284 P. 203; In re Allmon, 50 Idaho 223, 294 P. 528; In re Brainard, 55 Idaho 153, 39 P.2......
  • Godfrey v. State, No. 05-1691.
    • United States
    • United States State Supreme Court of Iowa
    • June 20, 2008
    ...to use the word "standing" in the context of a challenge to the right to sue was Iowa Life Insurance Co. v. Black Hawk County, 190 Iowa 777, 180 N.W. 721 (1921). In that case, we applied the rule that a party who seeks to challenge a statute must show the statute infringed upon a ......
  • Charles Hewitt & Sons Co. v. Keller, No. 43896.
    • United States
    • United States State Supreme Court of Iowa
    • September 28, 1937
    ...Iowa 163, 118 N.W. 415, 132 Am.St.Rep. 248. And later we have held directly to such effect. Iowa Life Ins. Co. v. Board of Supervisors, 190 Iowa 777, 180 N.W. 721. These authorities are quite conclusive against the plaintiff's capacity to challenge this legislation.” Further in the opinion,......
  • Request a trial to view additional results
9 cases
  • Iowa Movers and Warehousemen's Ass'n v. Briggs, No. 2--57422
    • United States
    • United States State Supreme Court of Iowa
    • January 21, 1976
    ...v. Natural Gas Pipeline Co., 233 Iowa 686, 692, 8 N.W.2d 474, 477; Iowa Life Ins. Co. v. Board of Supervisors of Black Hawk County, 190 Iowa 777, 782, 180 N.W. 721, 723. See also 16 Am.Jur.2d Constitutional Law § 123 at 319; 16 C.J.S. Constitutional Law § 88 at One case in Iowa involved a c......
  • Albrethsen v. State, 6675
    • United States
    • United States State Supreme Court of Idaho
    • November 18, 1939
    ...U.S. 165, 52 S.Ct. 548, 76 L.Ed. 1038; Washington Water Power Co. v. Coeur d'Alene, 9 F.Supp. 263; Iowa Life Ins. Co. v. Board of Suprs., 190 Iowa 777, 180 N.W. 721; Williams v. Baldridge, 48 Idaho 618, 284 P. 203; In re Allmon, 50 Idaho 223, 294 P. 528; In re Brainard, 55 Idaho 153, 39 P.2......
  • Godfrey v. State, No. 05-1691.
    • United States
    • United States State Supreme Court of Iowa
    • June 20, 2008
    ...to use the word "standing" in the context of a challenge to the right to sue was Iowa Life Insurance Co. v. Black Hawk County, 190 Iowa 777, 180 N.W. 721 (1921). In that case, we applied the rule that a party who seeks to challenge a statute must show the statute infringed upon a ......
  • Charles Hewitt & Sons Co. v. Keller, No. 43896.
    • United States
    • United States State Supreme Court of Iowa
    • September 28, 1937
    ...Iowa 163, 118 N.W. 415, 132 Am.St.Rep. 248. And later we have held directly to such effect. Iowa Life Ins. Co. v. Board of Supervisors, 190 Iowa 777, 180 N.W. 721. These authorities are quite conclusive against the plaintiff's capacity to challenge this legislation.” Further in the opinion,......
  • Request a trial to view additional results

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