Butler v. Board of Supervisors
Supreme Court of Iowa
Appeals from Fayette Circuit Court. The first above named action is for a writ of mandamus to compel the defendant to order the treasurer of Fayette county to refund to plaintiff certain taxes which were paid by plaintiff, because said taxes were void and illegal, as is alleged.
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Appeals from Fayette Circuit Court. The first above named action is for a writ of mandamus to compel the defendant to order the treasurer of Fayette county to refund to plaintiff certain taxes which were paid by plaintiff, because said taxes were void and illegal, as is alleged. The second action is precisely the same as the first with the exception that it is not in the form of a mandamus proceeding, but is an ordinary action, and judgment is prayed against the defendant, the board of' supervisors of Fayette county. A jury was waived in each case, and there was trial to the court. In the…
1Opinion of the CourtEothrock, J.
l. estoppel: taxation, eiec I. In both cases it is alleged that certain taxes were levied upon property of the plaintiffs in Westfield township, Fayette Oo., by virtue of an election ^ voters of said township for a railroad tax *327of five per cent in aid of the Davenport and St. Paul Eailroad. It is averred that said tax was illegal and void because said election was held without any registry of the voters as then required by law. The tax was levied and placed upon the tax books for the year 1870. Both plaintiffs paid said tax on the' 28th day of February, 1871. Both then knew that there had…
2Cases cited2 opinions
- Lauman v. County of Des MoinesSupreme Court of Iowa · 1870
- Nefzger v. D. & St. P. RailwaySupreme Court of Iowa · 1873
3Cited by12 opinions
- Board of Com'rs v. Searight Cattle Co.Wyoming Supreme Court · 1892
- Powder River Cattle Co. v. Board of County Com'rsWyoming Supreme Court · 1892
- D. M. & M. R. Co. v. LowrySupreme Court of Iowa · 1879
- Brooks v. Polk CountySupreme Court of Iowa · 1879
- Stone v. County of WoodburySupreme Court of Iowa · 1879
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