Reynolds v. County of Plymouth
Supreme Court of Iowa
Appeal from Plymouth District Cornt. These actions were brought to determine tbe authority of tbe county to levy and collect taxes upon certain lands situated within its limits.
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Appeal from Plymouth District Cornt. These actions were brought to determine tbe authority of tbe county to levy and collect taxes upon certain lands situated within its limits. Tbe first aotioü is at law, and plainiff therein seeks to recover for taxes paid upon the lands for seven years, commencing with tbe year 1869; tbe second is to enjoin tbe collection of taxes levied by tbe county for three years, commencing with 1877. Substantially tbe same evidence was introduced in each case, and they are submitted in this court together upon one abstract. Tbe plaintiff recovered. in tbe first…
1Opinion of the CourtBeck, J.
i. public taxatibn.atry' — I. The plaintiff’s claim to be released from the payment of the taxes is based upon the alleged fact that he did not acquire the title to the lands until ■ after all of the taxes in question were levied; the title, prior thereto, not "having passed out of the United States government.
The facts of the case are few and simple, and are briefly-stated as follows: In 1868 plaintiff’s intestate located certain Agricultural College Scrip upon the land, and thereon received the usual certificate of location. During the years following taxes were assessed upon the land, and,…
2Cases cited2 opinions
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- Donovan v. KlokeNebraska Supreme Court · 1877
3Cited by11 opinions
- Hussman v. DurhamSupreme Court of the United States · 1897
- Campbell v. SpearsSupreme Court of Iowa · 1903
- Evans v. Durango Land & Coal Co.Court of Appeals for the Eighth Circuit · 1897
- Rogers v. Clark Iron Co.Supreme Court of Minnesota · 1908
- Davis v. MagounSupreme Court of Iowa · 1899
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