Legal Opinion · Dissent

Cook v. Hannah

Supreme Court of Iowa

Decided April 8, 1941No. 45401Published

1DissentMiller, J.

(dissenting)- — The sole question presented by this appeal is that of the constitutionality of chapter 250 of the Acts of the Fortjr-eighth General Assembly, section 1 of'.which provides as f oIIoavs :

“All taxes levied, assessed, or collected wherein the county auditor in computing the tax rate failed to deduct from the total budget requirements the tax to be derived from moneys and credits and other moneyed capital during the years 1934, 1935, .1936 and 1937, as defined by section seventy-one hundred sixty-four (7164) of the Code, are hereby declared legal and valid.”

Section 7164 of the…

2Cases cited25 opinions

  1. Richman v. Supervisors Muscatine CountySupreme Court of Iowa · 1889
  2. Cedar Rapids Water Co. v. City of Cedar RapidsSupreme Court of Iowa · 1902
  3. Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
  4. State v. SquiresSupreme Court of Iowa · 1868
  5. McSurely v. McGrewSupreme Court of Iowa · 1908

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