I. F. & S. C. R. Co. v. Plymouth Co.
Supreme Court of Iowa
Appeal from Plymouth District Court. This is an action in equity to enjoin the collection of taxes upon certain lands of plaintiff, for the years 1870 and 1871, upon the ground that they were not subject to taxation for those years, because the patents therefor, were not made to plaintiff by the Governor until July 1871, and the road was not completed nor the lands earned until that time, and the partition of the lands of the grant between the plaintiff, the D. & S. C. E. E.…
Read the full summary
Appeal from Plymouth District Court. This is an action in equity to enjoin the collection of taxes upon certain lands of plaintiff, for the years 1870 and 1871, upon the ground that they were not subject to taxation for those years, because the patents therefor, were not made to plaintiff by the Governor until July 1871, and the road was not completed nor the lands earned until that time, and the partition of the lands of the grant between the plaintiff, the D. & S. C. E. E. Co., and the Tete de Morts Branch Company, was not made until the year 1871, prior to which the lands were not…
1Opinion of the CourtDay, J.
This case in its material facts does not differ from the cases of the same plaintiff against Cherokee county, December Term, 1873, and the same plaintiff against Wood-bury county, 38 Iowa, 498. The patent of the Governor to plaintiff, for the lands in controversy, is dated July 5th, 1871.
There is an entire absence of proof that any fraud was practiced upon the Governor, to conceal the condition of the road, or to prevent the issue of a patent.
The proof shows that the Governor patented the lands, as soon as he became satisfied that plaintiff was entitled to them under the law.
In his deposition…
2Cases cited1 opinion
- Iowa Falls & Sioux City R. R. v. Woodbury CountySupreme Court of Iowa · 1874