Polk Cnty. v. Kauffman (In re Kauffman's Estate)

• Decision Date: 03 February 1898
• Citation: Polk Cnty. v. Kauffman (In re Kauffman's Estate), 104 Iowa 639, 74 N.W. 8 (Iowa 1898)
• Parties: IN RE KAUFFMAN'S ESTATE. POLK COUNTY v. KAUFFMAN.
• Court: Iowa Supreme Court

104 Iowa 639

74 N.W. 8

IN RE KAUFFMAN'S ESTATE.POLK COUNTY

v.KAUFFMAN.

Supreme Court of Iowa.

Feb. 3, 1898.

Appeal from district court, Polk county; T. F. Stevenson, Judge.

Polk county filed with the administratrix of B. F. Kauffman, deceased, a claim for the sum of $1,133.44, for taxes alleged to have been levied on the personal property of the decedent. Judgment in favor of the administratrix, and the county appeals. Reversed.W. G. Harvison, for appellant.

N. T. Guernsey, for appellee.

LADD, J.

B. F. Kauffman died May 19, 1893; and, on the following day, D. S. Calkins, an assistant of one of the assessors of the city of Des Moines, called on the wife of the deceased for the purpose of assessing the property left by him. He did so, fixing the value of the personal property at $1,010, including “corporation stocks, $600.00,” and gave the wife a copy of the assessment, appearing on page 123 of the assessor's book. The taxes levied on this valuation have been paid. On page 259 of such book is this entry:

+----------------------------------------------------------+
                ¦Owner's Name.  ¦Corporation Stocks.¦Total of all Property.¦
                +---------------+-------------------+----------------------¦
                ¦Kauffman, B. F.¦16,800             ¦17,600                ¦
                +---------------+-------------------+----------------------¦
                ¦               ¦800                ¦                      ¦
                +----------------------------------------------------------+
                

The taxes levied on this assessment are in controversy. No copy thereof was given Mrs. Kauffman, and she was not advised of this assessment until January, 1895. The time of the additional entry does not appear. Calkins explains that the assessors met every Saturday, and that, from information derived from one of them, the assessment was made, and, as was customary in such cases, placed in the back part of the book. Whether Kauffman was owner of any stock, or of more than first assessed, is not shown; but the assessment, in the absence of evidence to the contrary, will be presumed to have been properly made. Silcott v. McCarty, 62 Iowa, 161, 17 N. W. 460. And it may be conceded that, if illegal, the taxes levied thereon cannot be collected. Tackaberry v. City of Keokuk, 32 Iowa, 155;Wangler v. Black Hawk Co., 56 Iowa, 384, 9 N. W. 314;Farmers' Loan & Trust Co. v. City of Newton (Iowa) 66 N. W. 784. The failure to notify Mrs. Kauffman of the assessment did not render it void. Powers v. Bowman, 53 Iowa, 359, 5 N. W. 566. It is true that section 1356 of the Code provides that the person assessed shall be informed in writing of the valuation placed upon his property, and that he may appear before the board of review if aggrieved. This imposes a duty on the assessor. Its omission, however, will not invalidate the assessment. The owner is not prejudiced unless the valuation is excessive, or property is erroneously included. Mere irregularities, not resulting in injury, will not be permitted to defeat the collection of taxes justly due. Conway v. Younkin, 28 Iowa, 295;Meyer v. City of Dubuque, 49 Iowa, 193;Litchfield v. Hamilton Co., 40 Iowa, 66;Robbins v. Magoun (Iowa) 70 N. W. 700. The theory of the law is that all property not exempt therefrom shall be subject to taxation; and in order to accomplish this result, and at the same time avoid the imposition of this burden more than once, a specific date must be fixed when property shall be assessed, because of the many changes of ownership constantly occurring. For this reason the assessments of personal property in this state relate back to the 1st of January previous, under the provision of section 812 of the Code, 1873, that “all taxable property shall be taxed each year, and personal property shall be listed and assessed each year in the name of the owner thereof on the first day of January. * * *” Section 803 relates only to the duty of persons to assist the assessor in listing property. Sections 805 and 806 relate to the manner of listing. Now, on January 1, 1893, Kauffman...