Allard v. Gaston
Supreme Court of Iowa
Appeal from Tama District Court. AotioN in chancery to enjoin the collection of a five per centum tax to aid in the construction of the "Wisconsin, Iowa & Nebraska Railroad. A temporary injunction was allowed, which, upon the final trial, was dissolved. Plaintiffs appeal.
1Opinion of the CourtBece, J.
I. The petition alleges various causes which it is claimed render the tax invalid. Among the other grounds of invalidity, it is shown that the notice of the election for the tax does not comply with the requirements of the statute authorizing taxation in aid of railroads, which provides that such notice, among other things, shall show “to what point the road shall be fully completed” before the tax shall become due and payable. Laws 1876, chap.'123, § 2-
The notice of the election contains the following, and no other conditions:
“(1) That one-half of said tax shall be due and collectible when…
2Cited by2 opinions
- Yarish v. Cedar Rapids, Iowa Falls & Northwestern R'y Co.Supreme Court of Iowa · 1887
- Kleise v. GalushaSupreme Court of Iowa · 1889