COVER v. COOK

No. 51814.

137 N.W.2d 593 (1965)

Donald COVER, Treasurer of Linn County, Iowa, for the Use of Linn County, Iowa, Appellant, v. Sutherland COOK, Appellee.

Supreme Court of Iowa.

October 19, 1965.


Attorney(s) appearing for the Case

Jack M. Fulton, Linn County Atty., and Thomas J. Wilkinson, Jr., Asst. County Atty., Cedar Rapids, for appellant.

Simmons, Perrine, Albright, Ellwood & Neff, Cedar Rapids, for appellee.


MOORE, Justice.

On October 26, 1964 plaintiff, Linn County Treasurer, filed his petition at law under sections 443.12 and 443.13 of the applicable Codes to recover taxes on omitted property. He alleged defendant during 1956, 1957, 1958 and 1959 owned moneys and credits subject to taxation but not listed therefor, at the direction of the state tax commission plaintiff made an additional assessment December 27, 1960 for the amount of tax owed by defendant for each year...

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