Barnes v. County of Marshall
Supreme Court of Iowa
Appeal from Marshall District Court. Action to recover for money paid as a tax to aid in tbe construction of a railroad, and alleged to be refundable under tbe statute.
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Appeal from Marshall District Court. Action to recover for money paid as a tax to aid in tbe construction of a railroad, and alleged to be refundable under tbe statute. Tbe plaintiffs aver in tbeir petition in substance that tbe tax was paid on the 12th day of Deccember, 1871, to aid in tbe construction of tbe Burlington, Cedar Rapids & Minnesota railroad; that tbe company has failed to construct tbe road, and has abandoned tbe same; that by reason of such failure tbe tax on tbe 12th day of December, 1873, became forfeited; that tbe plaintiffs have demanded of tbe county treasurer, and the…
1Opinion of the Court
Adams, Ch. J.
1. ■PA-ns ¡ county. A local aid tax is not collected for the benefit of the county, but for the benefit of the corporation that is to be aided, and in contemplation of law, for the benefit of the townships voting the aid. The tax is to be paid to the county treasurer, and deposited in the county treasury. If the county should wrongfully appropriate the same to its. own use, it would, we presume, become liable therefor. In this case the petition shows that the tax is still in the treasury. The only complaint made of the county is that its board of supervisors have refused to audit…
2Cases cited2 opinions
- Lauman v. County of Des MoinesSupreme Court of Iowa · 1870
- Butler v. Board of SupervisorsSupreme Court of Iowa · 1877
3Cited by7 opinions
- Eyerly v. Jasper CountySupreme Court of Iowa · 1887
- Cedar Rapids, Iowa Falls & Northwestern Railway Co. v. CowanSupreme Court of Iowa · 1889
- Snell v. CampbellU.S. Circuit Court for the District of Northern Iowa · 1885
- Sears v. Marshall CountySupreme Court of Iowa · 1882
- Independent District v. TaylorSupreme Court of Iowa · 1897
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