Haskel v. City of Burlington
Supreme Court of Iowa
Appeal from Des Moim.es District Gov/rt. The defendant, a corporation organized under special charter, and without authority to sell lands for delinquent taxes, during the year 1860 levied a special tax on the property of plaintiff.
Read the full summary
Appeal from Des Moim.es District Gov/rt. The defendant, a corporation organized under special charter, and without authority to sell lands for delinquent taxes, during the year 1860 levied a special tax on the property of plaintiff. In 1868 the legislature of Iowa passed an act, the material portion of which is as follows: “ That to all cities and towns heretofore incorporated under special acts and charters, and which do not now possess the right to sell personal or real property for the collection of delinquent taxes, including special rates and assessments, full power and authority is…
1Opinion of the CourtDay, J.
I. Does this statute confer upon the city of Burlington authority to sell lots for taxes, delinquent at the time of its passage ?
Prior to its enactment, it is conceded, such authority did not exist. TTnder the law then in operation, the city was obliged to enforce delinquent taxes through the interposition of the courts. This mode has generally been found unsatisfactory and inadequate to the purpose of raising a revenue. A more summary and expeditious manner of collecting taxes is essential to the purposes of government. The law, as it stood, failing to supply this summary procedure, was…
2Cases cited4 opinions
- Ex parte PritzSupreme Court of Iowa · 1859
- Bartruff v. RemeySupreme Court of Iowa · 1863
- Negus v. YanceySupreme Court of Iowa · 1867
- Von Phul v. HammerSupreme Court of Iowa · 1870
3Cited by50 opinions
- Eckerson v. City of Des MoinesSupreme Court of Iowa · 1908
- State ex rel. West v. City of Des MoinesSupreme Court of Iowa · 1896
- Iowa Railroad Land v. SoperSupreme Court of Iowa · 1874
- Galusha v. WendtSupreme Court of Iowa · 1901
- Rauen v. Prudential Insurance Co. of AmericaSupreme Court of Iowa · 1906
45 more not listed; retrieve them via the Exa API.