93 Iowa 119 | Iowa | 1894
I. The taxes in question were assessed and levied in the year 1891. The plaintiff at that time was a bank organized under the national banking law. The capital stock of the bank was one hundred thousand dollars, which was divided into-shares of one hundred dollars each. The stock was owned by a number of persons, some of whom resided in Mahaska county, some in other counties in this state, and others were nonresidents of the state. When the assessor appeared at the bank, in performance of his duty as assessor, he had an interview with the cashier, which resulted in an assessment of forty thousand dollars. This was afterward raised by the board of supervisors to fifty thousand, so that, when the assessment was placed on the tax books, it appeared'5thus:
*121
It is conceded that the assessor did not intend to assess any property of the bank, but his purpose was to
II. After this suit was-brought, the auditor of the county made two alterations or claimed corrections in the tax booh. One was the interlineation or addition of the word “National,” so that the name of the bank was corrected to read “Fanners’ & Traders’ National Bank.” The other addition was the words “Agent for Shareholders on Shares in Said Bank;” so that the tax books, as altered, showed that the tax was against the plaintiff as agent for the shareholders. A question involved is whether this alteration was legally made, or, rather, whether it was within the lawful power or. authority of the auditor to make it We do not think it necessary to determine that question. Nor do we believe that the alteration in any manner affected the rights of the parties. It was an attempt to assert a
III. The assessor who made this assessment had held that office for about ten years. He did not at any
The case demands no further consideration. The decree of -the District Court is affirmed.