City of Burlington v. B. & M. R. R.
Supreme Court of Iowa
Appeal from, the Des Momes Dist/riat Cov/rt. Action to recover certain city taxes levied by plaintiff upon property, real and personal, of defendant, situated within the corporate limits of the city. The cause was submitted to the court upon an agreed statement of facts, and certain questions arising thereon were, by agreement of parties, presented for decision. There was a judgment for defendant, and plaintiff appeals.
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Appeal from, the Des Momes Dist/riat Cov/rt. Action to recover certain city taxes levied by plaintiff upon property, real and personal, of defendant, situated within the corporate limits of the city. The cause was submitted to the court upon an agreed statement of facts, and certain questions arising thereon were, by agreement of parties, presented for decision. There was a judgment for defendant, and plaintiff appeals. The question whether an action at law will lie for the recovery of taxes is not a jurisdictional one, which may be raised at any stage of the proceedings. (The City of…
1Opinion of the Court
Beck, J. —
The city of Burlington each year, from 1862 to 1871 inclusive, levied taxes for municipal purposes upon the real and personal property of the Burlington & Missouri River Railroad Company. These taxes remaining unpaid, on the 17th day of September, 1872, this suit was instituted for their recovery. The defendant pleaded the statute of limitation and also set. up that .the taxes are released by Chap. 26, § 9, Acts 14th General Assembly. - By stipulation of the parties the following questions were submitted to the District Court for its decision:
“ 1. Whether all or any part of said,…
2Cases cited1 opinion
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
3Cited by27 opinions
- Mellinger v. City of Houston (Tex. 1-18-1887)Texas Supreme Court · 1887
- Burns v. City of NashvilleTennessee Supreme Court · 1919
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- City of Osawatomie v. Board of County CommissionersSupreme Court of Kansas · 1908
- Fennelly v. A-1 MacHine & Tool Co.Supreme Court of Iowa · 2006
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