Case Name: Cook v. Hutchins
Court: Iowa Supreme Court
Jurisdiction: Iowa
Decision Date: 1877-06-16
Citations: 46 Iowa 706
Docket Number: 
Parties: Cook v. Hutchins
Judges: 
Reporter: Iowa Reports
Volume: 46
Pages: 706–706

Head Matter:
Cook v. Hutchins
Taxation: exemption: parsonage.
Appeal from Story District Court
Saturday, June 16.
Action to set aside a tax deed. Decree for defendant. Plaintiff appeals.
Mull & Ramsey and Maxwell, Lee <& Witter, for appellant.
Thompson <& McCall and Wright, Catch & Wright, for appellee.

Opinion:
Adams, J.
At the time of the alleged assessment the property in question belonged to a corporation organized for religious purposes and was occupied as a parsonage. It was, therefore, exempt from taxation. Trustees of Griswold Colleger. The State of Iowa, p. 275, ante. The court, therefore, erred in dismissing plaintiff's petition and decreeing the title to be in the defendant.
Reversed.