Case Name: Meservey v. Webster County
Court: Iowa Supreme Court
Jurisdiction: Iowa
Decision Date: 1877-06-06
Citations: 46 Iowa 702
Docket Number: 
Parties: Meservey v. Webster County.
Judges: 
Reporter: Iowa Reports
Volume: 46
Pages: 702–702

Head Matter:
Meservey v. Webster County.
Taxation: assessment.
Appeal from Webster Circuit Court.
Wednesday, June 6.
This is an action to recbver taxes paid by plaintiff upon her property for the years 1869 and 1870. The petition alleges that the property was situated in Wahkonsa township, Webster county; that the taxing officers of defendant for the years 1869 and 1870 assumed to levy certain taxes upon plaintiff’s property; that at the time of the levy her property had not been assessed for taxation for those years, by any officer appointed or elected for that purpose; that she paid taxes in ignorance of the fact that her property had not been duly and legally assessed, and that she did not discover this fact until the year 1875, when she brought this action. The cause was tried by the court, and judgment was rendered for’the plaintiff for $451.42. Defendant appeals.
John F. Dimcombe, for appellant.
Theo. Hawley, for appellee.

Opinion:
Day, Oh. J.
Appellee concedes that this case involves the same question as that presented in Snell v. City of Ft. Dodge. When this ease was submitted that case had not been decided. Since the submission of this case, Snell v. City of Ft. Dodge has been determined adversely to the position of appellee in this case. See 45 Iowa, 564. Following that case, this must be
Reversed.