Casady v. Lowry
Supreme Court of Iowa
Appeal from, Polk Circuit Court. The defendant Lowry is the treasurer of Polk county, and as such was, at the time of the commencement of this action, proceeding to collect a tax voted in Des Monies township, in said county, to aid in the construction of a railroad belonging to the defendant the Des Moines & Minnesota Railroad Company.
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Appeal from, Polk Circuit Court. The defendant Lowry is the treasurer of Polk county, and as such was, at the time of the commencement of this action, proceeding to collect a tax voted in Des Monies township, in said county, to aid in the construction of a railroad belonging to the defendant the Des Moines & Minnesota Railroad Company. The plaintiff is a tax-payer of Des Moines township, and as such he brings this action to enjoin the defendant Lowry from the collection of the tax. He claims that there was no valid levy, and that even if there was the tax is not delinquent. The -facts stated…
1Opinion of the CourtAdams, J.
The validity of the levy is questioned upon several grounds. In the first place it is insisted that the clerk’s certificate in regard to the result of the election is insufficient. The statute provides that the clerk of the election shall certify to the county auditor the rate per centum of tax voted. It is contended that the certificate does not run to the county auditor. It does not, as we have seen, purport to run to any one, but if it was delivered to the county auditor it must be regarded as made to him. As it was the duty of the clerks to deliver the certificate to him, and of the board…
2Cases cited4 opinions
- Bond v. City of KenoshaWisconsin Supreme Court · 1863
- Roseberry v. HuffIndiana Supreme Court · 1866
- Harwood v. CaseSupreme Court of Iowa · 1873
- Meader v. LowrySupreme Court of Iowa · 1877