Hubbell v. Polk County
Supreme Court of Iowa
Appeal from Folic District CourL — Hon. T. F. Stevenson, Judge. Action at law to recover an amount alleged to bave been paid as a liquor tax, under protest. There was a trial by the court without a jury, and a judgment in favor of the plaintiff for the amount claimed. The defendants appeal.
1DissentGranger, J.
(dissenting). — The pivotal question is as t'o tbe authority of tbe board of supervisors to levy the annual tax at another meeting of tbe board than tbe regular one in September. Tbe bolding of tbe majority is that it may be done at a regular meeting not in September, and it is left in doubt if even a levy at a regular meeting would be essential to its validity. From such a bolding I dissent, because I think it violates tbe letter and spirit of tbe statute, is opposed to a former construction of tbe law by this court on tbe same subject, and it is inequitable. I make no contention as to tbe…
2Cases cited1 opinion
- In re the Liquor Tax Against David & GermanSupreme Court of Iowa · 1897