Massie v. Harrison County
Supreme Court of Iowa
Appeal from Harrison District Court.— Hon. N. W. Macy, Judge. Action by plaintiff to recover a sum alleged to be due to bim as a tax collector appointed by the treasurer of the defendant county. The defendant made answer, and also, by way of a counterclaim, sought to recover back moneys alleged to have been unlawfully paid out of the county treasury of said county to plaintiff.
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Appeal from Harrison District Court.— Hon. N. W. Macy, Judge. Action by plaintiff to recover a sum alleged to be due to bim as a tax collector appointed by the treasurer of the defendant county. The defendant made answer, and also, by way of a counterclaim, sought to recover back moneys alleged to have been unlawfully paid out of the county treasury of said county to plaintiff. Trial being had, both the petition and the counterclaim were dismissed, and there was judgment against plaintiff for the costs of the action. Both parties appeal. Plaintiff will be denominated the appellant.— Affirmed…
1Opinion of the CourtBishop, J.
On January 25, 1898, a contract in writing was entered into between the board of supervisors of the defendant county and plaintiff, whereby the latter was employed to make in book form a complete list of all delinquent personal taxes due said county for the years 1892 to 1896, inclusive, and to collect such taxes, using all diligence and energy necessary therefor. It was provided in the writing that plaintiff should turn over to the county treasurer all moneys so collected, “ without any other expense to the first party [the county] except as hereinafter provided.” Provision is then made for…
2Cases cited2 opinions
- Heath v. AlbrookSupreme Court of Iowa · 1904
- Adams County v. HunterSupreme Court of Iowa · 1889
3Cited by6 opinions
- Bay v. DavidsonSupreme Court of Iowa · 1907
- State v. HunterNew Mexico Supreme Court · 1933
- Gunn v. Mahaska CountySupreme Court of Iowa · 1912
- Dubuque County v. FitzpatrickSupreme Court of Iowa · 1909
- Henry v. State ex rel. CoodyMississippi Supreme Court · 1922
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