Harney v. Board of Supervisors
Supreme Court of Iowa
Appeal from Mitehell Circuit Court. The plaintiffs, being some twenty-six in number, filed their petition in the court below praying for a writ of certiorari against defendants, the supervisors, auditor and treasurer of Mitchell county, alleging that at the June session, 1875, of the board of supervisors, said supervisors exceeded their jurisdiction as a board of equalization, by making an order that twenty per cent be added to the valuation of all merchandise, moneys and…
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Appeal from Mitehell Circuit Court. The plaintiffs, being some twenty-six in number, filed their petition in the court below praying for a writ of certiorari against defendants, the supervisors, auditor and treasurer of Mitchell county, alleging that at the June session, 1875, of the board of supervisors, said supervisors exceeded their jurisdiction as a board of equalization, by making an order that twenty per cent be added to the valuation of all merchandise, moneys and credits in the towns of Osage and Mitchell. It is alleged that upon the assessment roll of the town of Osage for the year…
1Opinion of the CourtRothrook, J.
The claim made in the- petition is that the board exceeded its jurisdiction, and it will only be necessary to determine the ground of demurrer which raises that question. If there was jurisdiction, there is no doubt that the ■ plaintiffs’ remedy would be by an appeal, and not ah original proceeding by certiorari. It is ’conceded tby appellees I that the board has ttíe same jurisdiction to equalize the assess- * ments of personal property as of real property, but it is '¡insisted that the equalization must be by adding to, or sub-I tracting from the aggregate valuation of all the property of a…
2Cases cited1 opinion
- Cassett v. SherwoodSupreme Court of Iowa · 1876
3Cited by6 opinions
- Gray v. Stiles, TreasurerSupreme Court of Oklahoma · 1897
- Royce v. JenneySupreme Court of Iowa · 1879
- Missouri Valley & Blair Railway & Bridge Co. v. Harrison CountySupreme Court of Iowa · 1888
- McCutchen v. Board of SupervisorsSupreme Court of Iowa · 1895
- Sheakley v. Board of ReviewSupreme Court of Iowa · 1916
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