Merrill v. Welsher
Supreme Court of Iowa
Appeal from Marion District Court. These cases are submitted together as arising out of the same state of facts and involving substantially the same questions of law. The plaintiff holds by assignment a claim for a tax voted in 1870 in Liberty and Knoxville townships, in Marion county, to aid in the construction of the Albia, Knoxville & Des Moines Railroad.
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Appeal from Marion District Court. These cases are submitted together as arising out of the same state of facts and involving substantially the same questions of law. The plaintiff holds by assignment a claim for a tax voted in 1870 in Liberty and Knoxville townships, in Marion county, to aid in the construction of the Albia, Knoxville & Des Moines Railroad. In 1876 the board of supervisors, regarding the tax as forfeited and subject to be abated, passed a resolution declaring it abated, and directing the county treasurer not to collect it. The first action was brought to obtain a writ of…
1Opinion of the CourtAdams, J.
i. taxation : rocúis. ‘ The first question presented is as to whether the fact that the company expended nothing in Indiana and Pleasant Grove townships should defeat the collection of the tax voted in Knoxville township. If it should, that would dispose of the Knoxville tax, unless the certificate of the township trustees is to be regarded as having the force of an adjudication to such extent that the defendants cannot be allowed to go behind it. The defendants’ theory is that where a tax is voted to be expended in , more than one township, as in this case, some part of it must be expended…
2Cited by2 opinions
- Lyman v. FarisSupreme Court of Iowa · 1880
- Lamb v. AndersonSupreme Court of Iowa · 1880