Bilbo v. Henderson
Supreme Court of Iowa
Appeal from Warren District Court. Dependant is the county treasurer, and, as sucn, levied upon .the property in controversy to satisfy an unpaid school house tax against plaintiff.
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Appeal from Warren District Court. Dependant is the county treasurer, and, as sucn, levied upon .the property in controversy to satisfy an unpaid school house tax against plaintiff. It was admitted that the tax was regularly levied by the board of supervisors, upon the certificate of the secretary of the township, upon the assessment of property regularly returned, for 1863; and that a warrant for the collection of said tax was duly signed and delivered to the treasurer, under which he dis-trained the property, which plaintiff seeks to recover in these replevin proceedings. Plaintiff proposed…
1Opinion of the CourtWright, J.
i. bbpebvnsr. tas.os. Our opinion is that the warrant with the tax list was a sufficient protection to the officer, and that plaintiff could not, in an action of replevin for pr0perfcy distrained under such process, test the regularity of the proceedings in the township district officers. We do not say that he might not by certiorari or some other proceeding have inquired into the legality or regularity of the assessment or apportionment. Nor do we decide that justice and equity did not require the board of directors to pursue a different course from that indicated by the proposed proof. What…
2Cases cited1 opinion
- Davenport v. WellsSupreme Court of Iowa · 1855
3Cited by1 opinion
- Power v. KindschiWisconsin Supreme Court · 1883