Smith v. City of Marshalltown

• Decision Date: 22 October 1892
• Citation: 86 Iowa 516,53 N.W. 286
• Parties: SMITH v. CITY OF MARSHALLTOWN.
• Court: Iowa Supreme Court

86 Iowa 516

53 N.W. 286

SMITH

v.CITY OF MARSHALLTOWN.

Supreme Court of Iowa.

Oct. 22, 1892.

Appeal from district court, Marshall county; JOHN L. STEVENS, Judge.

Appeal from the action of the district court refusing to annul plaintiff's assessment. Plaintiff claims that he had no moneys and credits taxable for the year 1890, in the city of Marshalltown; that his moneys and credits were taxable in State Center, and were assessed there for the year 1890; that he was assessed with a piano in said city of Marshalltown for the year 1890. He avers that he had no piano at all, and that he was erroneously assessed in said city thereon, as well as on $3,000 in moneys and credits. He says that on May 12, 1890, he applied to the city council of the city of Marshalltown, sitting and acting as a board of equalization, to annul and vacate the assessment of moneys and credits and piano to plaintiff, which the said council refused to do; that on the 4th day of June, 1890, he caused a notice of appeal to be served on the city of Marshalltown. Defendant admitted that plaintiff was a resident of Marshalltown, and that he was assessed for the year 1890 the sum of $3,000 on moneys and credits, and for one piano in the sum of $100; that said amounts were returned voluntarily by plaintiff to the assessor of the city of Marshalltown, to be assessed to him that year; that plaintiff is the owner of moneys and credits in excess of the proportionate amount assessed to him; that he is assessed in the township of State Center in the sum of $1,000 only for moneys and credits, but for no part of the moneys and credits assessed to him in the city of Marshalltown. Denies all allegations of the petition not herein expressly admitted. Plaintiff, replying, denies that he voluntarily returned the sums assessed to him; denies that he owns moneys and credits of the proportionate amount assessed to him; denies that he is the owner of moneys and credits which are assessable in the city of Marshalltown.James Allison and Casnell & Meeker, for appellant.

B. F. Cummings, for appellee.

KINNE, J.

1. We need not consider the merits of this case. If the plaintiff was erroneously assessed, his remedy was to appear before the board of equalization of the city of Marshalltown, and have the same corrected, and, if they refused, he might appeal to the district court. Code, § 831; Macklot v. City of Davenport, 17 Iowa, 379;Buell v. Schaale, 39 Iowa, 293;Meyer v. Dubuque Co., 43 Iowa, 592;...