Beecher v. County of Clay
Supreme Court of Iowa
Appeal from. Clay District Cow't. This is an action for a writ of mandamus to compel the board of supervisors of Olay county to refund certain alleged illegal taxes which the plaintiff paid into the treasury of said county June 20, 1873, amounting to $310.05. The defendants plead the statute of limitations.
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Appeal from. Clay District Cow't. This is an action for a writ of mandamus to compel the board of supervisors of Olay county to refund certain alleged illegal taxes which the plaintiff paid into the treasury of said county June 20, 1873, amounting to $310.05. The defendants plead the statute of limitations. The court found that there was no record evidence of a levy of the tax in question; that plaintiff had no actual knowledge that the tax was not regularly levied until 1877; that he made a demand upon the board of supervisors at their June meeting, 1878, for an order refunding said tax,…
1Opinion of the CourtDay, J.
i stvi'ote of re?overy'of laxes. The only qnestion in the case is as to when the statute of limitations began to run. In Callanan v. The County of Madison, 45 Iowa, 561, it was held fhat a oause of action accrues against the county at the very moment of the 2:>a'yment of illegal
taxes, and that from that time the statute of limitations runs. This action is brought to compel a performance of the duty 2)rescribed in section 870 of the Code, which jnovides: “The board of siq^ervisors shall direct the treasurer to refund to the tax payer any tax, or any portion of a tax found to have been…
2Cases cited2 opinions
- Prescott v. GonserSupreme Court of Iowa · 1872
- Callanan v. County of MadisonSupreme Court of Iowa · 1877
3Cited by11 opinions
- Commercial National Bank v. Board of SupervisorsSupreme Court of Iowa · 1915
- Gregg v. Middle States Utilities Co.Supreme Court of Iowa · 1940
- Crawford County Trust & Savings Bank v. Crawford CountyCourt of Appeals for the Eighth Circuit · 1933
- Perley v. HeathSupreme Court of Iowa · 1926
- Spinning v. County of PierceWashington Supreme Court · 1898
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