City of Sioux City v. Woodbury County
Supreme Court of Iowa
Appeal from Woodbury District Court. — Hon. H. R. Gaynor, Judge. Suit to recover a part of the mulct liquor tax collected for the plaintiff’s use by the defendant’s treasurer. There was a judgment for the plaintiff, from which the defendant appeals.
1Opinion of the CourtSherwin, J.
J. A. Magoun was treasurer of Wood-bury County during the years 1902 'and 1903, and as such treasurer received mulct taxes from various persons amounting to a large sum. One-half of the amount so received, less three-fourths of one percent thereof, which Magoun retained as a collection charge, was paid,over to the city. This suit was brought to recover of Magoun and the county the amount so retained by Magoun. It was brought more than three years after Magoun went out of office, and for that reason his demurrer to the petition was sustained, and *327by an amended and substituted petition the…
2Cases cited4 opinions
- Yockey v. Woodbury CountySupreme Court of Iowa · 1906
- Barnes v. County of MarshallSupreme Court of Iowa · 1881
- Iowa Railroad Land v. Woodbury CountySupreme Court of Iowa · 1884
- Cedar Rapids, Iowa Falls & Northwestern Railway Co. v. CowanSupreme Court of Iowa · 1889