Insurance Exchange Building v. Board of Supervisors

Wennerstrum, J.—

Plaintiffs, in an action for mandamus, sought to require the Board of Supervisors of Polk County, Iowa, to approve a refund of taxes claimed to have been excessively paid on the property known as the Insurance Exchange Building in Des Moines. The taxes in question cover the 1937 taxing period and were paid under protest in 1938. The defendants asserted, by way of defense, that a decree obtained in another action and covering the assessment period beginning January 1, 1938, estopped plaintiffs from further protesting as to the 1937 taxes. The trial court dismissed plaintiffs’…