moines
nat
bank
bennett
argued
decided
november
respondents
rely
upon
barney
city
new
york
question
decided
lower
federal
properly
dismissed
bill
equity
since
appeared
upon
face
act
complained
forbidden
state
legislation
occasion
discuss
case
ers
sued
state
expressions
opinion
barney
case
said
inconsistent
conclusions
stated
disapproved
home
telephone
telegraph
city
los
angeles
third
fact
state
may
still
power
equalize
treatment
petitioners
competing
domestic
corporations
compelling
latter
pay
hereafter
unpaid
balance
amounts
assessed
material
petitioners
rights
violated
causes
action
arose
taxes
lower
rate
collected
competitors
may
assumed
ground
claim
refund
fallen
state
promptly
upon
discovery
discrimination
removed
collecting
additional
taxes
favored
competitors
collection
petitioners
grievances
redressed
primarily
overassessment
right
invoked
equal
treatment
treatment
attained
either
competitors
taxes
increased
reduced
well
settled
taxpayer
subjected
discriminatory
taxation
favoring
others
violation
federal
law
required
assume
burden
seeking
increase
taxes
others
paid
cumberland
coal
board
revision
supra
greene
louisville
interurban
ann
cas
chicago
great
western
ry
kendall
sioux
city
bridge
dakota
county
supra
may
remitted
necessity
awaiting
action
state
officials
upon
intiative
montana
national
bank
yellowstone
county
supra
petitioners
entitled
obtain
suits
refund
excess
taxes
exacted
reversed
footnotes
section
expressly
excepts
operation
moneyed
capital
within
meaning
section
hundred
nineteen
revised
statutes
provides
capital
listed
assessed
rate
state
savings
national
bank
loan
trust
company
stock
taxed
actual
value
moneyed
capital
invested
competing
moneyed
capital
form
investments
held
individuals
foreign
corporations
wrongfully
classified
assessor
credits
returned
upon
assessment
rolls
county
auditor
extended
assessments
upon
tax
books
accordingly
applied
levy
iowa
held
right
complain
discrimination
lost
failure
avail
method
review
prescribed
state
occasion
consider
matter
hold
favorable
taxation
competing
domestic
corporations
entitles
petitioners
relief
sought
iowa
describes
page
functions
several
taxing
officers
assessment
made
first
instance
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assessor
lists
classifies
property
makes
valuations
lays
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rolls
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board
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board
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assessments
manner
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value
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property
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value
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rolls
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property
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therein
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code
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corrections
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county
auditor
together
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rolls
id
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board
review
equalizes
class
valuations
political
subdivisions
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state
board
review
equalizes
counties
id
code
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assessor
approved
board
review
determines
levy
rate
applied
assessments
rate
paid
several
taxpayers
complete
determined
assessor
returns
assessment
rolls
assessment
book
county
auditor
subject
class
modification
county
state
boards
review
change
appeal
taken
remainder
process
taxation
one
collection
enforcement
taxes
assessed
ministerial
auditor
duty
transcribe
assessments
tax
book
make
necessary
computations
extensions
clerical
corrections
duty
merely
clerical
ministerial
rippey
texas
citing
missouri
dockery
compare
coulter
louisville
nashville
hayman
city
galveston
neal
delaware
yick
wo
hopkins
home
telephone
telegraph
city
los
angeles
cuyahoga
power
akron
compare
raymond
chicago
union
traction
supra
greene
louisville
interurban
ann
cas
fidelity
deposit
tafoya
hopkins
southern
california
telephone
see
also
chicago
great
western
ry
kendall
cases
discussing
question
constitutes
suit
state
within
meaning
eleventh
amendment
ex
parte
young
ann
cas
western
union
telegraph
andrews
looney
crane
public
service
corboy
bearing
upon
power
protect
rights
secured
federal
constitution
see
samuel
shepp
isseks
lower
federal
courts
enjoin
unauthorized
action
state
officials
harv
rev