Wilhelm v. Cedar County
Supreme Court of Iowa
Appeal from Cedar District Cowt. Action upon an alleged special contract for sérvices rendered by plaintiff to defendant. In 1869 the board of supervisors of the defendant county passed a resolution which is in these words: “Resolved," That B. Wilhelm, appointed by the board to collect delinquent taxes, be hereby instructed to take counsel of our legal attorney, and proceed in accordance with his directions in all matters in collecting said taxes.”
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Appeal from Cedar District Cowt. Action upon an alleged special contract for sérvices rendered by plaintiff to defendant. In 1869 the board of supervisors of the defendant county passed a resolution which is in these words: “Resolved," That B. Wilhelm, appointed by the board to collect delinquent taxes, be hereby instructed to take counsel of our legal attorney, and proceed in accordance with his directions in all matters in collecting said taxes.” Afterward the county attorney and county treasurer, with the understanding upon their part, derived in some way in which they cannot now explain,…
1Opinion of the CourtAdams, J.
í bo abb of ooueottóa8! oftaxes. I. It is insisted by the county that the law makes mo provision for the collection of taxes except through the treasurer an<^ deputy, and that the board of supervisors had no power to employ a special agent or attorney for that purpose. It is made by statute the duty of the treasurer to receive taxes voluntarily paid, and to enforce the payment of all other taxes where it can be done by sale of property. Here we think his duty in this respect ends. Yet it seems that the defendant county found it practicable in some instances to collect taxes from delinquent…
2Cited by18 opinions
- Von Rosenberg v. LovettCourt of Appeals of Texas · 1914
- Galusha v. WendtSupreme Court of Iowa · 1901
- Fancher v. Board of CommissionersNew Mexico Supreme Court · 1921
- Chase v. Board of County CommissionersSupreme Court of Colorado · 1906
- Disbrow v. Board of SupervisorsSupreme Court of Iowa · 1903
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