Sears v. Marshall County
Supreme Court of Iowa
Appeal from Marshall District Court. It is averred in the petition that in December, 1873, the plaintiff was the owner of a block of'lots in the city of Marshall, and that in Seprember, 1871, a five per cent railroad tax was voted in the township in which the block is situated, and that the tax was levied and placed upon the tax books; that on the 18th of May, 1872, the township trustees certified to the county treasurer that the railroad company had complied with the law,…
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Appeal from Marshall District Court. It is averred in the petition that in December, 1873, the plaintiff was the owner of a block of'lots in the city of Marshall, and that in Seprember, 1871, a five per cent railroad tax was voted in the township in which the block is situated, and that the tax was levied and placed upon the tax books; that on the 18th of May, 1872, the township trustees certified to the county treasurer that the railroad company had complied with the law, and was entitled to the tax, and that the tax became payable at that time; that in October, 1873, the treasurer of the…
1Opinion of the CourtRothrook, J.
It seems to be conceded in the argument that the railroad tax is the only subject of contention. According to the averments in the petition, it was paid on the 11th day of May, 1872, some time before it was certified by the township trustees. In 1873, the real estate was sold for the tax, notwithstanding it had been paid in 1872. It is not alleged that there has been any redemption from that sale. In 1878 it was again sold by the treasurer for the same tax. The plaintiff redeemed from this last sale, and seeks to recover of the county the amount paid in redemption. We have then the question…
2Cases cited3 opinions
- Richards v. Wapello CountySupreme Court of Iowa · 1878
- Morris v. County of SiouxSupreme Court of Iowa · 1876
- Barnes v. County of MarshallSupreme Court of Iowa · 1881
3Cited by3 opinions
- Manning v. PolingSupreme Court of Iowa · 1900
- Hoyt v. BrownSupreme Court of Iowa · 1911
- Gronstal v. Van DruffSupreme Court of Iowa · 1935