Marks v. County of Woodbury
Supreme Court of Iowa
Appeal from Woodbury Ci/rcuit Court. Action to recover from the defendant, Woodbury county, the amount of a certain tax paid under protest. The tax in question was a road tax levied by tbe trustees of Sioux City township upon certain real estate in the township belonging to the plaintiff, but which real estate is also within the city of Sioux City. Judgment for plaintiff. Defendant appeals.
1Opinion of the CourtAdams, J.
i. taxation: ’poSwerof: trustees. The question presented is as to whether the township trustees had power to levy a road tax upon the property in question, it being in the city of Sioux City. The appellant relies upon Sec. 969 of the Code, which pro vides that “ at the April meeting the township trustees shall determine upon the amount of property tax to be levied for highways, bridges, guide boards, plows, scrapers, tools and machinery adapted to the construction and repair of highways, and for the payment of any indebtedness 'previously incurred for highway purposes, and levy the same,…
2Cited by3 opinions
- Chamberlain v. Iowa Telephone Co.Supreme Court of Iowa · 1903
- Clark v. Town of EpworthSupreme Court of Iowa · 1881
- Chicago, Rock Island & Pacific Railway Co. v. MurphySupreme Court of Iowa · 1898