Siberling v. Croper

• Decision Date: 03 February 1903
• Citation: 93 N.W. 494,119 Iowa 420
• Parties: P. J. SIBERLING, Guardian, Etc., v. H. B. CROPPER, County Treasurer, Appellant
• Court: Iowa Supreme Court

93 N.W. 494

119 Iowa 420

P. J. SIBERLING, Guardian, Etc., v. H. B. CROPPER, County Treasurer, Appellant

Supreme Court of Iowa, Des Moines

February 3, 1903

Appeal from Black Hawk District Court.--HON. FRANKLIN C. PLATT Judge.

PLAINTIFF as the guardian of certain minors, had in his possession on the 1st day of January, 1896, moneys and credits belonging to them, which were withheld from taxation for that year. It was admitted that the omission was not discovered by the treasurer until December, 1901. On the 21st day of that month the treasurer commenced proceedings under chapter 50, Acts 28th General Assembly, by service of notice, and at the same time made a written demand on the plaintiff for the amount claimed. Thereafter the treasurer listed and assessed the property. Upon appeal to the district court, the assessment was set aside, and the defendant appeals.

Affirmed.

Courtright & Arbuckle and A. B. Lovejoy for appellant.

Edwards & Longley for appellee.

OPINION

SHERWIN, J.

The controlling questions in this case are whether the five-year limitation period fixed by section 1374 of the Code applies to proceedings under chapter 50, Acts 28th General Assembly and, if so, when this period begins. As said in Lambe v McCormick, 116 Iowa 169, 89 N.W. 241, chapter 50 "is not in itself a complete provision for the assessment by the treasurer of omitted property." To give it any force in this respect, it must be construed either in connection with section 1398, or with section 1374, of the Code. But the former section relates alone to real property, and seems to be in itself sufficient for the purpose intended, while the latter clearly provides for reaching personal property which has been omitted from taxation; and, in the view of the writer, chapter 50, so far as applicable to this subject, was intended as an aid to said section. The treasurer had no power under section 1398 to list and assess personal property, and Code, section 1374, did not give him such power in express terms, although we held in Galusha v. Wendt, 114 Iowa 597, 87 N.W. 512, that he had such power for the purpose of laying the foundation for the action therein provided for. But the legislature evidently intended to remove any doubt as to this, and to provide for an independent assessment by the treasurer by enacting the later law as a supplement thereto. And it is manifest from a careful examination of its scope and purpose that such was the intent, and that it must be construed in connection with Code, section 1374, under which the treasurer was authorized to demand, at any time within five years from the date the property should have been assessed, the amount it should have been taxed; and, unless this was done, he could not maintain an action therefor. Section 1 of chapter 50, Acts 28th General Assembly, read in connection with section 1374, provides, by implication, for an assessment by the treasurer after proper notice; and we...