(Download) "City of Muscatine v. Swickard" by Supreme Court Of Iowa. ~ Book PDF Kindle ePub Free

April 24, 2021

eBook details

Title: City of Muscatine v. Swickard
Author : Supreme Court Of Iowa.
Release Date : January 27, 1942
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 63 KB

Description

Plaintiffs' petition asserts that the City of Muscatine is a special-charter city that owns and operates a municipal electric plant and distribution system; the defendants constitute the State Tax Commission and the tax officials of Muscatine county; as a part of the distribution system of its municipal electric plant, the city has constructed and maintained and is now operating certain transmission lines outside the corporate limits of the city in four townships which are adjacent to the city; the rural lines total approximately 12 miles of transmission lines, constitute an integral part of the distribution system of the municipal plant, and are used to furnish electric current and service to patrons located in the vicinity of said lines at the same rates paid by residents of the city; the revenue derived from said rural lines is deposited in the same fund and mingled with the revenue derived from customers within the city limits, is used for the operation and maintenance of the plant and distribution system; the rural lines are but a small integral part of the distribution system, are devoted to a public use for the benefit of the public, are not held for pecuniary profit, and are exempt from taxation under the provisions of section 6944 of the Code, 1939. The petition further asserts that the State Tax Commission issued a certificate of assessment for the purpose of taxation against said rural lines and directed the county auditor to enter the same on the tax lists for the year 1940; the auditor did enter said transmission lines for taxation in said year and certified the same for collection to the county treasurer; the assessments were based upon a valuation of $12,600 and the [232 Iowa Page 1177]