State Ex Rel. Brown v. Beaton

— 1. The controversy involved herein has been before us in some of its' features on two previous occasions: State ex rel. Brown v. Beaton, 190 Iowa 216; State ex rel. Brown v. Beaton, 193 Iowa 1391. A detailed and chronological statement of the events involved is set forth in the first cited case. We will not here repeat such details, but will state briefly a summary thereof.

The railroad in question herein was a local enterprise, inaugurated about the year 1911. To the promotion of it, gifts were made by persons locally interested therein, and voluntary taxes were voted by the taxpayers. The…