Brandirff v. Harrison County
Supreme Court of Iowa
Appeal from Harrison District Cowrt. Action in equity to restrain tlie collection of certain taxes. The plaintiffs claim to be the owners in severalty of certain real estate in Harrison county, and that the tax books of said county for the year 1875 show that a certain special ditch tax was levied upon said lands.
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Appeal from Harrison District Cowrt. Action in equity to restrain tlie collection of certain taxes. The plaintiffs claim to be the owners in severalty of certain real estate in Harrison county, and that the tax books of said county for the year 1875 show that a certain special ditch tax was levied upon said lands. It is alleged that plaintiffs’ lands were not benefited by said ditch, and that the digging thereof was not a public benefit, nor conducive to the health or public welfare of the citizens of the county; that no petition signed by any citizens asking the establishing of said ditch…
1Opinion of the Court
Rotheock, Ch. J.
i. taxation: straS1 coiiectjon: parties. I. The first question to which our attention is directed is, can these parties plaintiff, being the owners in severalty of different .portions of the real estate described in the petition, maintain aefton 9 ^s appiicabie to the issues made in the pleadings, that there was no assessment nor levy of the tax, although there is some conflict of authority, we think the better rule is that such joinder of parties plaintiff may be made. In Cooley on Taxation, 545, 546, it is said: “But when the illegality extends to the whole assessment, or…
2Cases cited3 opinions
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Rhoads v. BoothSupreme Court of Iowa · 1863
- Zorger v. Township of RapidsSupreme Court of Iowa · 1872
3Cited by21 opinions
- Bushnell v. Robeson & Co.Supreme Court of Iowa · 1883
- Brockman v. City of CrestonSupreme Court of Iowa · 1890
- Town of Mechanicsville v. State Appeal BoardSupreme Court of Iowa · 1961
- First State Bank v. OelkeSupreme Court of Iowa · 1910
- Seymour Improvement Co. v. Viking Sprinkler Co.Indiana Court of Appeals · 1928
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