Legal Opinion

C., D. & M. R. v. Olmstead

Supreme Court of Iowa

Decided June 15, 1877PublishedCited by 2 opinions

Appeal from Allamakee Circuit Court. The petition and amendments thereto so far as necessary to be stated, are in substance as follows: On the 13th day of March, 1869, a tax of five per cent was voted by the qualified voters of Clayton township, in Clayton county, in aid of .the construction of plaintiff’s railroad.

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Appeal from Allamakee Circuit Court. The petition and amendments thereto so far as necessary to be stated, are in substance as follows: On the 13th day of March, 1869, a tax of five per cent was voted by the qualified voters of Clayton township, in Clayton county, in aid of .the construction of plaintiff’s railroad. After the election the township trustees determined the per centum of said tax, and caused their clerk to certify to the clerk of the board of supervisors lists of the same, which were filed with the clerk of the board, October 26, 1871. Plaintiff lias done and performed…

1Opinion of the CourtEothrock, J.

I. There are other causes of demurrer aside from those set forth in the foregoing statement:' It is not necessary to consider them as in our opinion the case must be disposed of upon the statute in force at the time of voting the tax in question, a construction of which we think is fairly raised by the demurrer.

i taxation: ioartfoFsupei-visors. Sec. 2 of Chap. 48, laws of 1868 provides, that * * • * “ if a majority of the votes polled be ‘ for taxation,’ ^3en 313 case ^3e township trustees * * * shall at once determine the per centum of the same, and cause their respective clerks * * * to…

2Cited by2 opinions

  1. State v. StannardOregon Supreme Court · 1917
  2. Harwood v. BrownellSupreme Court of Iowa · 1878

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