District Township of Spencer v. District Township of Riverton
Supreme Court of Iowa
Appeal from Glay District Gourt. Action in equity to enforce a contribution. The district township of Spencer, in the county of Clay, once embraced not only tbe territory now embraced in tbe plaintiff district township of the same name, but also the territory embraced in the defendant district township of Eiverton, and the territory embraced in the defendant independent district of Spencer.
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Appeal from Glay District Gourt. Action in equity to enforce a contribution. The district township of Spencer, in the county of Clay, once embraced not only tbe territory now embraced in tbe plaintiff district township of the same name, but also the territory embraced in the defendant district township of Eiverton, and the territory embraced in the defendant independent district of Spencer. Before the division a certain illegal tax had been collected, paid over, and expended. After the division a portion of the taxpayers applied to the county to refund to them the tax paid by each,…
1Opinion of the Court
Adams, Oh. J.
i. school fundingmechange of boundaries. Section 870 of the Code provides that the board of supervisors shall direct the treasurer to refund to the tax payer any tax found to have been erroneously or illegally exacted or paid. Where an illegal tax has been' collected for the benefit of the , n ,. , , in-, , n county,, and the same has been expended, it seems to us that it would be proper to refund the same from other funds belonging to the county. So, too, where an illegal tax has been collected for the State, or a school or road district, and the county has paid over the same to…
2Cases cited1 opinion
- D. M. & M. R. Co. v. LowrySupreme Court of Iowa · 1879
3Cited by9 opinions
- Commercial National Bank v. Board of SupervisorsSupreme Court of Iowa · 1915
- Dist. Twp. of Spencer v. Dist. Twp. of RivertonSupreme Court of Iowa · 1883
- Fall River Etc. Dist. v. Shasta Etc. Dist.California Court of Appeal · 1930
- Fall River Joint Union High School District v. Shasta Union High School DistrictCalifornia Court of Appeal · 1930
- Pierson v. Independent School DistrictSupreme Court of Iowa · 1898
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