Kleise v. Galusha
Supreme Court of Iowa
Appeal from Jasper District Court. — TIon. W. R. Lewis, Judge. Action to enjoin the collection of certain taxes levied in aid of the Wisconsin, Iowa and Nebraska Railroad Company, on the grounds (1) that the notice under which the special election was held does not show “to what point the road shall be fully completed” before the tax shall become due and payable, as required by statute; (2) that the tax was levied on the wrong year’s assessment, to-wit, on the assessment of…
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Appeal from Jasper District Court. — TIon. W. R. Lewis, Judge. Action to enjoin the collection of certain taxes levied in aid of the Wisconsin, Iowa and Nebraska Railroad Company, on the grounds (1) that the notice under which the special election was held does not show “to what point the road shall be fully completed” before the tax shall become due and payable, as required by statute; (2) that the tax was levied on the wrong year’s assessment, to-wit, on the assessment of 1882, instead of 1883; and (3) because the Wisconsin, Iowa and Nebraska Railway Company, to which the tax was voted,…
1Opinion of the CourtGiven, C. J.
The notice under which the special election was held contains the following, and no other, conditions: “(1) That one-half of said tax shall be due and collectible when the cars are running on fifty consecutive miles of said road passing through the township, and the other half in one year from that date. (2) That fifty consecutive miles of said railway shall be completed, passing through said township, and the cars running thereon, before any of this tax is due and collectible or payable. (3) That said tax shall become null and void, unless said railway shall be completed through said…
2Cases cited3 opinions
- Burges v. MabinSupreme Court of Iowa · 1886
- Allard v. GastonSupreme Court of Iowa · 1886
- Bartemeyer v. RohlfsSupreme Court of Iowa · 1887