Chicago, Rock Island & Pacific Railway Co. v. Rosenbaum

Only questions of law are involved in the determination of this case. In 1928 the Board of Supervisors of Muscatine County made a “County Emergency Levy” of 3 mills, which was applied to all assessments upon real and personal property within the County. In making the levy, the Board of Supervisors acted under the assumption of authority of Section 373 of the Code. Said section is a part of the Budget Law contained.in Chapter 4 of the Acts of the Extra Session of the 40th General Assembly. On March 5th, 1929, this court held that Section 373 of the Code is void for the reason that the…