Brunner v. Floyd Cnty., No. 44571.

CourtUnited States State Supreme Court of Iowa
Writing for the CourtOLIVER
Citation284 N.W. 814,226 Iowa 583
PartiesBRUNNER v. FLOYD COUNTY et al.
Decision Date14 March 1939
Docket NumberNo. 44571.

226 Iowa 583
284 N.W. 814

BRUNNER
v.
FLOYD COUNTY et al.

No. 44571.

Supreme Court of Iowa.

March 14, 1939.


Appeal from District Court, Floyd County; Henry N. Graven, Judge.

Action in equity for mandamus to compel Board of Supervisors to remit unpaid taxes on capital stock of failed bank. Opinion states the facts. From decree granting Writ, defendants appeal.

Affirmed.

Jens Grothe, of Charles City, for appellants.

Larson & Carr, of Charles City, for appellee.


OLIVER, Justice.

In December, 1932, Farmers Savings Bank of Colwell, Iowa, closed its doors and in January, 1933, was placed in the hands of a receiver. Taxes for the years

[284 N.W. 815]

1932 and 1933 were levied against the various stockholders for their respective shares of the capital stock, surplus and undivided profits of the bank. Thereafter, in 1935, the 46th General Assembly adopted an act (chapter 78) now contained in Code of Iowa, 1935, as follows:

“7004-g1. Stock of insolvent bank-remission. Whenever a bank operated within the state has been heretofore or shall hereafter be closed and placed in the hands of a receiver, the board of supervisors shall remit all unpaid taxes on the capital stock of said bank.”

The Board of Supervisors of Floyd County having failed to remit said unpaid taxes this action in equity was instituted against Floyd County, the Board of Supervisors and the members of said Board for a Writ of Mandamus requiring such action. The decree of the trial court ordered defendants to remit said taxes and the defendants have appealed therefrom.

[1][2] I. Appellants contend that Code, § 7004-g1, which requires the remission of such taxes, is unconstitutional as in violation of Section 6, Article 1, of the Constitution of Iowa, and Section 1, 14th Amendment to the Constitution of the United States, U.S.C.A. In Charles Hewitt & Sons Company v. Keller, 223 Iowa 1372, 275 N.W. 94, this court held that a county auditor or Board of Supervisors as ministerial officers may not challenge the competence of the legislature to enact the very statutes under which these officers so act. Appellants seek to differentiate the Hewitt case from the case at bar for the reason that no claim was made in the Hewitt case that the statute in question violated the Federal Constitution, and also upon the ground that the county was not a party defendant in the Hewitt case. The holding in that case, 223 Iowa loc. cit. 1377, 275 N.W. loc. cit. 97, disposes of both these contentions:

“Counties and other...

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5 practice notes
  • Board of Sup'rs of Linn County v. Department of Revenue, Nos. 2-58954 and 2-59663
    • United States
    • United States State Supreme Court of Iowa
    • February 22, 1978
    ...uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments. Brunner v. Floyd County, 226 Iowa 583, 584-585, 284 N.W. 814, 815 (1939); C. Hewitt & Sons Co. v. Keller, 223 Iowa 1372, 1377, 275 N.W. 94, 97 (1937); Scott County v. Johnson, 209 I......
  • Maryland Classified Emp. Ass'n, Inc. v. Anderson, No. 20
    • United States
    • Court of Appeals of Maryland
    • December 7, 1977
    ...93, 369 P.2d 590 (1962); People v. Salomon, 54 Ill. 39 (1870); Sarlls v. State, 201 Ind. 88, 166 N.E. 270 (1929); Brunner v. Floyd County, 226 Iowa 583, 284 N.W. 814 (1939); Hewitt v. Keller, 223 Iowa 1372, 275 N.W. 94 (1937); Penny v. Bowden, 199 So.2d 345 (La.App.1967); Assessors v. Tel. ......
  • Warren County v. Judges of Fifth Judicial Dist., No. 58379
    • United States
    • United States State Supreme Court of Iowa
    • June 30, 1976
    ...uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments. Brunner v. Floyd County, 226 Iowa 583, 584--585, 284 N.W. 814, 815 (1939); C. Hewitt & Sons Co. v. Keller, 223 Iowa 1372, 1377, 275 N.W. 94, 97 (1937); Scott County v. Johnson, 209 ......
  • Iowa Power & Light Co. v. Incorporated Town of Pleasant Hill, No. 50383
    • United States
    • United States State Supreme Court of Iowa
    • December 12, 1961
    ...of the right of defendant, a municipal corporation, to challenge the constitutionality of the statute. See: Brunner v. Floyd County, 226 Iowa 583, 284 N.W. 814; and State ex rel. Clinton Falls Nursery Co. v. Steele County Board of Commissioners, 181 Minn. 427, 232 N.W. 737, 71 A.L.R. 1190. ......
  • Request a trial to view additional results
5 cases
  • Board of Sup'rs of Linn County v. Department of Revenue, Nos. 2-58954 and 2-59663
    • United States
    • United States State Supreme Court of Iowa
    • February 22, 1978
    ...uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments. Brunner v. Floyd County, 226 Iowa 583, 584-585, 284 N.W. 814, 815 (1939); C. Hewitt & Sons Co. v. Keller, 223 Iowa 1372, 1377, 275 N.W. 94, 97 (1937); Scott County v. Johnson, 209 I......
  • Maryland Classified Emp. Ass'n, Inc. v. Anderson, No. 20
    • United States
    • Court of Appeals of Maryland
    • December 7, 1977
    ...93, 369 P.2d 590 (1962); People v. Salomon, 54 Ill. 39 (1870); Sarlls v. State, 201 Ind. 88, 166 N.E. 270 (1929); Brunner v. Floyd County, 226 Iowa 583, 284 N.W. 814 (1939); Hewitt v. Keller, 223 Iowa 1372, 275 N.W. 94 (1937); Penny v. Bowden, 199 So.2d 345 (La.App.1967); Assessors v. Tel. ......
  • Warren County v. Judges of Fifth Judicial Dist., No. 58379
    • United States
    • United States State Supreme Court of Iowa
    • June 30, 1976
    ...uniformly held a county lacks the ability to mount a constitutional attack upon state legislative enactments. Brunner v. Floyd County, 226 Iowa 583, 584--585, 284 N.W. 814, 815 (1939); C. Hewitt & Sons Co. v. Keller, 223 Iowa 1372, 1377, 275 N.W. 94, 97 (1937); Scott County v. Johnson, 209 ......
  • Iowa Power & Light Co. v. Incorporated Town of Pleasant Hill, No. 50383
    • United States
    • United States State Supreme Court of Iowa
    • December 12, 1961
    ...of the right of defendant, a municipal corporation, to challenge the constitutionality of the statute. See: Brunner v. Floyd County, 226 Iowa 583, 284 N.W. 814; and State ex rel. Clinton Falls Nursery Co. v. Steele County Board of Commissioners, 181 Minn. 427, 232 N.W. 737, 71 A.L.R. 1190. ......
  • Request a trial to view additional results

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