Cedar Rapids & Marion City Railway Co. v. Cummins
Supreme Court of Iowa
Appeal from Linn District Court.— Hon. W. Gr. Thompson, Judge. Certiorari proceedings to review the action of the executive council of the State, sitting as an assessment board, and for an injunction to restrain the enforcement of an assessment as made by said board upon the properties of the plaintiff corporation.
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Appeal from Linn District Court.— Hon. W. Gr. Thompson, Judge. Certiorari proceedings to review the action of the executive council of the State, sitting as an assessment board, and for an injunction to restrain the enforcement of an assessment as made by said board upon the properties of the plaintiff corporation. The facts recited in the petition filed by plaintiff are, in substance, that it is, and has been for more than ten years, the owner of,, and engaged in operating by electricity only, certain lines of electric railway in Linn county, as follows: A certain line extending from the…
1Opinion of the CourtBishop, J.
The motion by defendants is in the nature of a special demurrer to the petition. It *was so treated in the court below and may be so considered here. The question presented has relation solely to the character of the plaintiff company as disclosed by its petition, and the power of the executive council to. make assessments of its property for the purposes of taxation. The contention of plaintiff is that it is a street railway; that it acquired the right to construct its line from the city of Cedar Rapids to the city of Marion by virtue of the act of the Eighteenth General Assembly, page 28,…
2Cases cited2 opinions
- McLeod v. Chicago & Northwestern Railway Co.Supreme Court of Iowa · 1904
- Cedar Rapids & Marion City Railway Co. v. City of Cedar RapidsSupreme Court of Iowa · 1898
3Cited by6 opinions
- Owens v. SmithSupreme Court of Iowa · 1925
- Sword v. SprySupreme Court of Iowa · 1927
- Consolidated Independent School Corp. v. ShuttSupreme Court of Iowa · 1924
- Fehrman v. City of Sioux CitySupreme Court of Iowa · 1933
- Interurban Railway Co. v. City of Des MoinesSupreme Court of Iowa · 1922
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