Iowa Loan & Trust Co. v. Board of Supervisors
Supreme Court of Iowa
Appeal from Polk District Court. — W. H. McHenry, Judge. The trial court canceled an assessment in aid of the defendant, drainage district, and which had been assessed against the appellee, and it enjoined defendants from thereafter making any assessment against plaintiff. Defendants appeal.
1Opinion of the CourtSalinger, J.
I. The essence of the claim of appellee is that the tax is void because, by platting and selling lots, the land sought to be taxed is a public highway.
i. highways : requisites. If we apprehend it correctly, appellant contends that a highway may not be established by dedication, and that, without some formal act on part of the taxing power or tax-collecting authorities (not performed here), sequestrating lands for use as a public highway, there can be no exemption from taxation on the ground of the existence of a public highway. We deem it well settled that this position is untenable. We said,…
2Cases cited30 opinions
- Soper v. Henry CountySupreme Court of Iowa · 1868
- City of Dubuque v. MaloneySupreme Court of Iowa · 1859
- Burroughs v. City of CherokeeSupreme Court of Iowa · 1906
- Steele v. SullivanSupreme Court of Alabama · 1881
- City of New Orleans v. Carrollton Land Co.Supreme Court of Louisiana · 1913
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3Cited by5 opinions
- Kelroy v. City of Clear LakeSupreme Court of Iowa · 1942
- Marksbury v. StateSupreme Court of Iowa · 1982
- Wolfe v. KemlerSupreme Court of Iowa · 1940
- Mahaska State Bank v. KellyCourt of Appeals of Iowa · 1994
- Carstens v. KeatingSupreme Court of Iowa · 1930