126 Iowa 650 | Iowa | 1905
Tbe facts upon which this controversy depend áre not in dispute. During all of tbe years 1900,
We have, then, to consider whether, in a proceeding to collect taxes upon property alleged -to have been omitted from assessment in the proper taxing district, it is a sufficient defense to show that the property was in fact taxed for the years in question in another district. Ordinarily speaking, wo think this question would have to be answered in the negative. To hold otherwise, would be to open the door to both fraud and confusion. As a rule, we think the taxing officers of the proper district may. ignore an attempt to assess property