City of Dubuque v. Illinois Central Railroad
Supreme Court of Iowa
Appeal from, Dubuque District Court. Action to recover the taxes levied by the Oity of Dubuque for the year 1871, upon the railroad track and right of way, and certain real estate owned and used by defendant within the city limits, and upon coal, oil, and other supplies kept therein, and used in operating defendant’s road, and upon the engines and cars, being “ the rolling stock ” of the road, used upon its lines in the State.
Read the full summary
Appeal from, Dubuque District Court. Action to recover the taxes levied by the Oity of Dubuque for the year 1871, upon the railroad track and right of way, and certain real estate owned and used by defendant within the city limits, and upon coal, oil, and other supplies kept therein, and used in operating defendant’s road, and upon the engines and cars, being “ the rolling stock ” of the road, used upon its lines in the State. By the judgment of the District Court, defendant was held liable for the taxes levied upon the real estate, track and road-bed, except those upon the depot building,…
1Opinion of the CourtBeck, J.
It was held by this court in The Dunleith & Dubuque Bridge Co. v. The City of Dubuque. 32 Iowa, 427, that the property of railroads within the city of Dubuque is liable to municipal taxation the same as other property. The decision in that case was rendered in October, 1871. Subsequently to the assessment and levy of the tax for which the action before us was brought, and after the tax became due and collectible, an act of the legislature was passed containing the following provision:
“ Every railroad company which shall have paid all taxes on the gross earnings provided for by Chap. 105 of…
2Cases cited36 opinions
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- San Francisco Gas Co. v. City of San FranciscoCalifornia Supreme Court · 1858
- Perry v. WashburnCalifornia Supreme Court · 1862
- Warren v. HenlySupreme Court of Iowa · 1870
- Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
31 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Board of Education v. BlodgettIllinois Supreme Court · 1895
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- Coggeshall v. City of Des MoinesSupreme Court of Iowa · 1908
- City of Henrietta v. EustisTexas Supreme Court · 1894
48 more not listed; retrieve them via the Exa API.