Sioux City & St. Paul R. v. County of Osceola
Supreme Court of Iowa
Appeal from, Osceola District Covert. Action in chancery to restrain the collection of certain taxes upon lands of the plaintiff, and to declare the same illegal and void. Upon the final hearing of the cause, plaintiff’s petition was dismissed. It now appeals to this court. A judgment rendered by fraud and collusion is a nullity.
Read the full summary
Appeal from, Osceola District Covert. Action in chancery to restrain the collection of certain taxes upon lands of the plaintiff, and to declare the same illegal and void. Upon the final hearing of the cause, plaintiff’s petition was dismissed. It now appeals to this court. A judgment rendered by fraud and collusion is a nullity. (Freeman on Judgments, 99,334-5-6; Kerr on Fraud, 293-4.) The neglect of the officers of the county to discharge their duty constitutes a fraud upon the tax-payers. (2 Pars, on Con., 88; Willard’s Equity, 147; Kerr on Fraud, 42.) The bonds, being in excess of the…
1Opinion of the CourtBeck, J.
I. The taxes in question were levied by the County of Osceola, for the year 1873, upon lands of the Sioux City & St. Paul Eailroad Company, acquired under certain grants from Congress and the State to aid in the construction of its railroad. The leading and controlling question involved in the case is this: Did the plaintiff, at the time the taxes were levied, hold such an interest or title in the lands that they were subject to taxation? The solution of the question involves the consideration and construction of the legislation, both national and state, under which the lands were granted to…
2Cases cited7 opinions
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- McGregor & M. R. R. v. BrownSupreme Court of Iowa · 1874
- Stryker v. Polk CountySupreme Court of Iowa · 1867
- Iowa Falls & Sioux City R. R. v. Woodbury CountySupreme Court of Iowa · 1874
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sioux City & St. Paul Railroad v. United StatesSupreme Court of the United States · 1895
- Knepper v. SandsSupreme Court of the United States · 1904
- Manley v. TowU.S. Circuit Court for the District of Northern Iowa · 1901
- Bowne v. BilslandSupreme Court of Iowa · 1891
- Chicago, Milwaukee & St. Paul R'y Co. v. HemenwaySupreme Court of Iowa · 1902
1 more not listed; retrieve them via the Exa API.