Supreme Court of Iowa September 24, 1874 (Buell v. Schaale)

Cole, J.

We can affirm this judgment on two grounds:

i taxationreplevin. First. Because the plaintiff does not aver the fact that his ^ve stock> upon which the alleged taxes were claimed and which he avers was raised and kept on his farm, was not habitually used within the city wherein, *294it is conceded, the plaintiff resides.