Legal Opinion · Dissent

Iowa Railroad Land v. County of Sac

Supreme Court of Iowa

Decided June 30, 1874Published

Appeals from the Sae District Court. These suits a.re instituted for the purpose of enjoining-the defendants from selling the lands of plaintiff for alleged delinquent taxes for the years 1870 and 1871, which plaintiff avers are illegal. In the first case defendants answered, denying the allegations of the petition, and on a trial a decree was rendered for defendants. In the second case the court rendered a decree for defendants on a demurrer to the petition.

Read the full summary

Appeals from the Sae District Court. These suits a.re instituted for the purpose of enjoining-the defendants from selling the lands of plaintiff for alleged delinquent taxes for the years 1870 and 1871, which plaintiff avers are illegal. In the first case defendants answered, denying the allegations of the petition, and on a trial a decree was rendered for defendants. In the second case the court rendered a decree for defendants on a demurrer to the petition. Plaintiff appeals in each case. The causes were argued and submitted together. The material facts appear in the opinion.

1Dissent

Cole, J"., dissenting.

lo. taxes: ex-judgment73^ ■county!a I do not concur in the holding upon the fourth point of the foregoing opinion. It is held there that the Board of Supervisors have no power to levy a tax to pay a judgment against the county, where they have already levied the .maximum allowed for ordinary county revenue — the judgment having been rendered upon warrants issued for ordinary county expenses. In my opinion, they have the power to levy a tax to pay such judgment, and if they fail to do so, they may, at the suit of the' judgment plaintiff, be compelled to .do it by *139mandamus.…

2Cases cited14 opinions

  1. Supervisors v. United StatesSupreme Court of the United States · 1867
  2. Grant v. City of DavenportSupreme Court of Iowa · 1873
  3. Clark v. City of Des MoinesSupreme Court of Iowa · 1865
  4. Coy v. City Council of Lyons CitySupreme Court of Iowa · 1864
  5. State ex rel. Soutter v. Common Council of the MadisonWisconsin Supreme Court · 1861

9 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API