C. R. & M. R. R. v. Carroll Co.
Supreme Court of Iowa
Appeal from Ca/rroll District Court. The plaintiffs bring this suit in equity to restrain the defendants from selling plaintiffs’ lands, situated in Carroll county, for the non-payment of taxes thereon for the years 1866 and 1867. A temporary writ of injunction was ordered, and upon the final hearing of the cause, on the petition, answer, cross demand, answer thereto and evidence, the injunction was made perpetual as to some of the taxes and dissolved as to the others.
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Appeal from Ca/rroll District Court. The plaintiffs bring this suit in equity to restrain the defendants from selling plaintiffs’ lands, situated in Carroll county, for the non-payment of taxes thereon for the years 1866 and 1867. A temporary writ of injunction was ordered, and upon the final hearing of the cause, on the petition, answer, cross demand, answer thereto and evidence, the injunction was made perpetual as to some of the taxes and dissolved as to the others. Both parties appeal. The levying of taxes is a statutory power, depending alone upon the prerogative of the state and the…
1Opinion
ON rehearing.
Miller, J. —
Within the time prescribed by the rules of court, after the foregoing opinions were filed, plaintiff’s counsel filed a petition for a rehearing, to which a reply was ordered, and was filed at the J une term, 1872.
I. The first point made in the petition for rehearing attacks the doctrine of the opinion first enunciated in The Iowa Homestead Company v. Webster County, 21 Iowa, 221, under which the plaintiff’s lands are held to be taxable when and as the same are earned by the completion of portions of its road from time to time,, and prior to the issuing of certificates…
2Cases cited7 opinions
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- Iowa Railroad Land v. Story CountySupreme Court of Iowa · 1872
- State ex rel. Lockwood v. KirkwoodSupreme Court of Iowa · 1862
- Des Moines Navigation & Railroad v. County of PolkSupreme Court of Iowa · 1859
- Cedar Rapids & Mo. R. R. v. Woodbury CountySupreme Court of Iowa · 1870
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