105 Iowa 674 | Iowa | 1898
— I. The following facts appear in the answer of the garnishee, and a stipulation made by the
II. If the two hundred and -sixty-seven dollars and eleven- cents were in- the custody of the law, by reason of the levy of appellant’s attachment, then the superior court had- no jurisdiction over it. Appellant’s contention is that, by levying upon and taking possession of the books, the sheriff acquired legal custody of the accounts therein that were collected, and the right to- collect the same, -and that appellant’s, possession was as bailee for the sheriff. Appellee’s1 contention is that the levy conferred no right or interest in the accounts, but simply in the material composing the books, and that, therefore, neither the accounts nor the money collected thereon were in the custody of the law. In other words, we have the question whether this levy on the account books was a levy on the 'debts charged therein. Section 2967