45 Iowa 666 | Iowa | 1877
The defendant offered this book in evidence as tending to
There was no error in this ruling; the book was clearly admissible. 1 Greenleaf Ev., Sec. 491.
The defendant gave evidence tending to show the truth of the allegations in the answer and rested, whereupon the plaintiff offered to prove by said Nebble the value of said building when erected, what it cost and the value of the various materials of which the same was built. This evidence was rejected by the court, as we think erroneously. ■ The tendency of the evidence was to disprove the fraudulent agreement and combination alleged in the answer.
The foregoing statement leaves it in doubt whether the tax list included other property than that within the defendants’ territory, but this doubt is removed by the admissions of counsel in their respective' arguments. It is conceded that the taxable property Of the defendant, as shown by the tax lists, amounted to $124,744.
The railroad lands were listed and were contained in the said tax list, but no valuation was placed thereon; the taxes, however, were marked paid. The plaintiff sought to prove the “ value of the lands so assessed, and no valuation carried
The constitutional provision provides that the amount of the taxable property shall be “ ascertained by the last state and county tax lists previous to the incurring of such indebtedness.” The property was properly listed, but why no valuation was placed thereon we are not informed. But as the taxes were paid we think the value of this property should have been included in the amount of defendant’s taxable property. The omission of the value only should not deprive a creditor of having such property estimated.' The evidence offered tended to show such value, and we think, subject to defendant’s right to show the rate per cent .of the taxes and amount paid, and thus ascertaining the assessed value, the evidence was admissible.
Under these circumstances we are asked to review the decision of the court and determine whether or not the judgment is sustained by the evidence. This we cannot do because there is no certificate of the trial judge, or agreement of parties that the evidence is all before us. Code, Section 3170.
Great injustice might be done the court below if we were to hold otherwise; beside this, however, such is the plain meaning of the statute.
In view, however, of the fact there must be a re-trial, we deem it proper to say that one material question is, what
Eeversed.