86 Iowa 127 | Iowa | 1892
The legal question involved is important. The books are admitted to have .“an actual market value,” and, for the purpose of “learning title to lands in Decatur county,” they “can be used by anyone of ordinary intelligence and ability.” It is also admitted “that they contain a true, full, and complete record of the title of each tract of land and town lot in Decatur county, Iowa.” The books - have an admitted value of six thousand dollars; have changed hands as articles of commerce; are kept in an office building as the basis of a business for profit, by the receipt of fees for transcripts of their contents; .and their value consists chiefly in their being correct compilations from public records, and not because their contents are emanations from the learning or genius of an individual.-
The revenue law of the state makes certain exemptions of property from taxation, but there is no claim that they embrace books of this character. By section 801 of the Code it is provided that “all other property, real and personal, is subject to taxation in the manner directed.” These books are personal property. They embody the qualities of such property in a marked «degree. Then, why are they not taxable? This brings
The appellant cites, and relies largely for support in its position upon, the holding of the supreme court of Michigan in the case of Perry v. City of Big Rapids, 34 N. W. Rep. 530. The decision is by a divided court, and we regret that we find ourselves opposed to-the reasoning and conclusions of the majority opinion. Mr. Justice Morse, in a dissenting opinion, reflects-what, in our judgment, is the true spirit of the law. The majority opinion takes, to some extent, for its support, the holding in the case of Dart v. Woodhouse, 40 Mich. 399, in which that court held that “an execution levy made on a set of manuscript abstract books was of no validity, because the right of the proprietor of such a manuscript to publish it or to keep it back from publication is not a property right, but one which, is purely incorporeal, and attended with considerations of a nature entirely different from any involved in other rights.” The fact that the Dart case has such controlling force in Perry v. City of Big Rapids leads us to believe the facts of the two cases were substantially alike, as to the character of the abstract books,, although the reported cases might leave some doubt in that respect.
The Michigan cases attach great importance to the fact that the proprietor of a manuscript may control or determine whether or not it shall be published, and that, without publication, there is no value as a basis-
These abstract books answer the original design, are complete, and placed before the public for use and profit. They were not made for publication, in the general sense. Such a publication would defeat the very purpose of their production. Their value consists, chiefly, in their contents being kept from the public, 'They are the means, in a sense the instruments, for carrying on a business; as much so as are the tools or machinery by which the artisan plies his calling.
Mr. Freeman, in his work on Executions, section 110, referring to the Dart case, after giving the facts and conclusions, says: “The reasoning of this decision does not seem irresistible. In a set of abstract books, or in any other manuscript, we see nothing intangible— nothing which makes it difficult to subject them to execution.” The rule as to patents and copyrights, as claimed by the appellant, from the cases of Stephens v. Cady, 14 How. 531, and Stevens v. Gladding, 17
The judgment of the district court is affirmed.,