Parsons v. Childs
Supreme Court of Iowa
Appeal from Floyd District Court. in aid of railways' Suit in equity, by the plaintiffs, who allege that they are citizens and tax payers of St. Charles towhship in Floyd county, against Childs as treasurer of the county and the McGregor and Sioux City Railway. Company, to enjoin the collection of a tax of two and one-half per cent, voted by the citizens of said township in aid of the construction of said railway.
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Appeal from Floyd District Court. in aid of railways' Suit in equity, by the plaintiffs, who allege that they are citizens and tax payers of St. Charles towhship in Floyd county, against Childs as treasurer of the county and the McGregor and Sioux City Railway. Company, to enjoin the collection of a tax of two and one-half per cent, voted by the citizens of said township in aid of the construction of said railway. The plaintiffs allege in their petition that on the 16th day of March, 1869, the trustees of the township ordered an election to be held upon the question of voting said tax; that…
1Opinion of the CourtCole, J.
The grounds relied upon in support of the demurrer to the answer are, first: That a tax cannot be levied upon an assessment not made and returned at the time the tax was voted.
It appears that the election respecting the tax was ordered by the township trustees and notice thereof given on the 16th day of March, 1869; that the election was held on the 30th day of March, and on the next day the trustees made an order pursuant to the result of said election, levying a tax of two and one-half per cent upon the taxable property of the township, and ordered the clerk of the township to certify to…
2Cited by5 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Manning v. MathewsSupreme Court of Iowa · 1885
- Snell v. City of Fort DodgeSupreme Court of Iowa · 1877
- Cantillon v. Dubuque & Northwestern Railway Co.Supreme Court of Iowa · 1889
- Smith v. Omaha & Council Bluffs Railway & Bridge Co.Supreme Court of Iowa · 1896