Shepard v. Supervisors of Johson County
Supreme Court of Iowa
Appeal from Johnson Circuit Cowrt. This is a proceeding by writ of certiorari to test the legality of the action of the board of supervisors of Johnson county in attempting to levy a ditch tax upon tracts of land owned by the plaintiffs, respectively. The court, upon hearing, dismissed the plaintiffs’ writ, and they appeal.
1Opinion of the Court
Adams, Ch. J.
The plaintiff ITannah Shepard owns forty acres of land crossed by the ditch near its lower end. The amount of tax assessed upon her land exceeds five dollars per acre. She did not petition for the ditch, and claims that her land was not benefited by it, but injured. The other plaintiffs claim to be aggrieved upon similar ground. To avoid the assessment they have brought this action. They aver that it is not valid. It will be sufficient to consider one ground upon which they predicate its invalidity. They aver that no ditch was ever legally established, because, as they say, no…
2Cited by3 opinions
- Sergeant Bluff-Luton School District v. City Council of Sioux CitySupreme Court of Iowa · 2000
- Polk v. McCartneySupreme Court of Iowa · 1898
- Chicago & Northwestern Railway Co. v. SedgwickSupreme Court of Iowa · 1927