C., R. I. & P. R. Co. v. City of Davenport
Supreme Court of Iowa
Appeal from Scott District Court. Action in chancery to restrain the collection of a tax. A demurrer to defendants’ answer to the petition was sustained, and from the decision defendants appeal. The facts of the case fully appear in the opinion.
1Opinion of the Court
Beck, Ch.
1. taxation: ínicígeowned ment. J. — I. The petition shows that the city of Davenport caused an assessment for taxation of plaintiff to be entered upon its assessment list for the year 1877 in the following words: “The Chicago, Rock Island & Pacific Railroad Company. The estate, interest or leasehold of the Chicago, Rock Island & Pacific Railroad Company in and to the so-called government bridge, from the north pier on the Iowa side of the Mississippi river to the center of the draw, said point being the middle of the main channel, in all a distance of about one thousand two hundred…
2Cases cited2 opinions
- Tallman v. Treasurer of Butler CountySupreme Court of Iowa · 1861
- City of Dubuque v. C. D. & M. R.Supreme Court of Iowa · 1877
3Cited by4 opinions
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- National Loan & Investment Co. v. Board of SupervisorsSupreme Court of Iowa · 1907
- South Brownsville Borough v. United States, Pennsylvania Court of Common Pleas, Fayette County1924
- Union Central Life Insurance v. ChapinSupreme Court of Iowa · 1901