CROWN CONCRETE COMPANY v. CONKLING

No. 48889.

75 N.W.2d 351 (1956)

CROWN CONCRETE COMPANY, Appellant, v. M. L. CONKLING, O. E. Armstrong, G. F. Williams, B. E. Newell, and E. W. Armel, constituting the Board of Supervisors of Polk County, Iowa, Appellees.

Supreme Court of Iowa.

March 6, 1956.


Attorney(s) appearing for the Case

Abramson & Myers, Des Moines, for appellant.

Leo J. Tapscott, County Atty., J. R. Mc-Manus, A. R. Shepherd, Harold H. Newcomb, and Don C. Swanson, Des Moines, for appellees.


GARFIELD, Justice.

The vital question presented by this appeal is whether, by reason of Code section 321.130, I.C.A., plaintiff's concrete mixers mounted on trucks are not subject to a personal property tax. All Code references are to the Code of 1954, I.C.A.

During the five years from 1949 to 1953 inclusive plaintiff owned from 15 to 23 such mixers on which it paid Polk county personal property taxes totaling $6,832.77. During those years plaintiff also paid...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases