131 Iowa 325 | Iowa | 1906
-As required by statute the trial was had as in equity. The treasurer assumed the right to begin, and made proof that W. F. Clark died in Jackson county in January, 1903. He then introduced in evidence the inventory of the personal property belonging to the estate filed in the probate court by the executors, showing property on hand as follows: Bonds of Polk county, Iowa, of date October 1, 1900, in the sum of $20,000; bonds of Mahaska county, bearing date May 1, 1897, in the sum of $7,000; and United States government bonds in the sum of $27,000. This was' followed by proof that at the time of his death W. F. Clark was 82 years of age, and that during the years in question he had not been engaged in business. On behalf of the executors there was introduced in evidence the assessment rolls for the years in question, showing the property listed by Clark for taxation, as follows: For the year 1899: “ Aggregate amount of bonds, moneys, and credits, $16,000; balance of moneys and credits in United States government bonds.” For the year 1900: “Aggregate amount of bonds taxable $12,000. Of the $16,000 returned last year $4,000
Is the proof sufficient to warrant the treasurer’s assessments for the years 1901 and 1902 ? We are disposed to answer this question in the negative, as'did the court below. An assessment cannot be sustained, except upon proof of the ownership of taxable property and that it was withheld from taxation. The inventory filed by the executors, the correctness whereof is not denied, goes no farther than to establish the fact that the executors found and reported to the court as assets of the estate the bonds mentioned therein. We cannot assume that the executors had personal knowledge of the time when Clark acquired them, and, of course, he is beyond speaking for himself. Now, in listing his personalty, Clark declared under oath that all - thereof above $12,000 was invested in government bonds, and there is no proof, to the contrary. The assessor whose duty it was primarily to make discovery of property subject to taxation
We‘find nothing in the cases cited by counsel for appellant which conflicts with the conclusion here' reached. Other questions made in argument need not be discussed.
Affirmed.