Rice v. Walker
Supreme Court of Iowa
Appeal from Polh Cvrouit Court. The defendant is treasurer of the city of Des Moines. The plaintiff holds a judgment against said city for the sum of $7,500. The city council of said city, for the year 1874, made the following levy of taxes: “for city general purposes,” six mills; “for city road purposes,” four mills; “for city bonded interest,” two mills; “for judgment fund,” eight mills; and for the year 1875, “ for city general fund,” six mills; “ for city road fund,”…
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Appeal from Polh Cvrouit Court. The defendant is treasurer of the city of Des Moines. The plaintiff holds a judgment against said city for the sum of $7,500. The city council of said city, for the year 1874, made the following levy of taxes: “for city general purposes,” six mills; “for city road purposes,” four mills; “for city bonded interest,” two mills; “for judgment fund,” eight mills; and for the year 1875, “ for city general fund,” six mills; “ for city road fund,” four mills; “for city bond and interest fund, to pay interest and bonds, and create sinking fund,” two mills, and “for city…
1Opinion of the CourtAdams, J.
i. taxation : dence.evi I. In the proceedings of the city council in levying the tax in question for 1874, it was denominated “ for judgment fund,” and for 1875, “ for city judgment tax.” The first question which arises is whether the designation of the 'tax in the levy, being such as above described, necessitates its being appropriated to the.payment of judgments. The appellant claims that in the words used there is a latent ambiguity, and that the court erred in not allowing him to prove, as he offered to do, that the city council did not intend the tax in question for the payment of…
2Cases cited1 opinion
- Jeffries v. LawrenceSupreme Court of Iowa · 1876
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