C. R. & M. R. R. v. Carroll Co.
Supreme Court of Iowa
Appeal from Ca/rroll District Court. The plaintiffs bring this suit in equity to restrain the defendants from selling plaintiffs’ lands, situated in Carroll county, for the non-payment of taxes thereon for the years 1866 and 1867. A temporary writ of injunction was ordered, and upon the final hearing of the cause, on the petition, answer, cross demand, answer thereto and evidence, the injunction was made perpetual as to some of the taxes and dissolved as to the others.
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Appeal from Ca/rroll District Court. The plaintiffs bring this suit in equity to restrain the defendants from selling plaintiffs’ lands, situated in Carroll county, for the non-payment of taxes thereon for the years 1866 and 1867. A temporary writ of injunction was ordered, and upon the final hearing of the cause, on the petition, answer, cross demand, answer thereto and evidence, the injunction was made perpetual as to some of the taxes and dissolved as to the others. Both parties appeal. The levying of taxes is a statutory power, depending alone upon the prerogative of the state and the…
1Opinion of the Court
Miller, J. —
A portion of the lands described in the petition -was acquired by plaintiffs under an Act of Congress of May 15, 1856, granting lands to the State of Iowa to aid in the construction of certain lines of railroads across the state, and under acts of the General Assembly granting the same lands to certain railroad companies; and another portion was acquired under Act of Congress of June 2, 1864, granting lands directly to the Cedar Rapids & Missouri River Railroad Company. The petition avers that none of these, lands were subject to taxation for the years' 1866 and 1867, for the…
2Cases cited11 opinions
- Eldridge v. KuehlSupreme Court of Iowa · 1869
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- Hagan v. CampbellSupreme Court of Alabama · 1838
- Parker v. Sexton & SonSupreme Court of Iowa · 1870
- Conway v. YounkinSupreme Court of Iowa · 1869
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- County of Logan v. CarnahanNebraska Supreme Court · 1902
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- State v. Great Atlantic & Pacific Tea Co.Supreme Court of Louisiana · 1938
- Albany & Boston Mining Co. v. Auditor GeneralMichigan Supreme Court · 1877
27 more not listed; retrieve them via the Exa API.