25 Iowa 152 | Iowa | 1868
The defendant demurred to the petition, because, — First, there is no equity in the petition. Second, by plaintiff’s own showing, he was the owner of the $19,161 worth of pork, and it was subject to taxation. Third, the fact, that it was purchased with borrowed money, and with intent to sell, and was sold out of the State, did not exempt the property from taxation. Fourth, the' plaintiff being, a merchant, he does not show what the average value of the pork or merchandise was for the preceding year next before said assessment. Fifth, plaintiff does not show that the board of supervisors acted illegally. And sixth, he does not show that they refused any j ust or legal demand.
■This demurrer was sustained, and is the only error complained of.
Under the liberal definition of “ merchant,” as prescribed by Revision, section 723, the plaintiff is included in that class for the purpose of taxation. By the terms of that section, he was entitled, as a merchant, in listing his merchandise for taxation, to estimate the average value during the year next previous to the time of assessing. This, as averred in the petition, he'did not do; but he fails to state the average amount, or' to show to what extent, if
Upon the whole case, we see no reason to interfere with the judgment of the District Court.
Affirmed.