Lowden v. Woods

Plaintiffs based their cause of action on the proposition that the taxes in question had been erroneously or illegally exacted and paid and for that reason should be refunded under section 7235, Code 1935. The. situation was this. In 1935 plaintiffs as trustees paid taxes upon certain railroad properties situated in four separate school districts in Keokuk county. These taxes included certain amounts the defendant board had entered upon the 1934 assessment and tax roll and later had levied as taxes for the four school districts, respectively, for the ensuing fiscal year. That these entries by…