125 Iowa 247 | Iowa | 1904
It appears that when E. G. Morgan, Jr. appeared in response to a notice and demand, admitted to have been regularly made by the treasurer, that the subject-matter of the character and value of the property subject to taxation was taken up between said executor and the tax agents in the employ of the county, and a basis for assessment arrived at. We think it sufficiently appears that all this was called to the attention of the treasurer and had his approval. Thereupon there was entered up in what was known as the “ Omission Record^” an official record book belonging to the treasurer’s office, and in which was entered up all matters
As defendants do not allege any grounds, or make any demand, for affirmative relief we do not undertake to determine their rights under the dishonored check in the hands of the treasurer, or to recover the' amount thereof in some other form of action, should they be advised to prosecute such action. We conclude that the trial court was right in dismissing the equity action at the costs of plaintiffs.
Upon each appeal the judgment is affirmed.