Harrison County v. Ogden

• Decision Date: 15 December 1906
• Citation: 110 N.W. 32,133 Iowa 9
• Parties: HARRISON COUNTY v. E. F. OGDEN, TREASURER OF HARRISON COUNTY, ET AL., Appellants
• Court: Iowa Supreme Court

110 N.W. 32

133 Iowa 9

HARRISON COUNTY v. E. F. OGDEN, TREASURER OF HARRISON COUNTY, ET AL., Appellants

Supreme Court of Iowa, Des Moines

December 15, 1906

Appeal from Harrison District Court.-- HONS. A. B. THORNELL and N.W MACY, Judges.

ACTION in equity to enjoin the treasurer of Harrison county from paying certain warrants issued under contracts for the purchase of road-grading machines; the holders of the warrants being made parties defendant. Decree for plaintiff as prayed. Defendants appeal.-- Affirmed.

Affirmed.

J. S Dewell and John W. Battin, for appellants.

Roadifer & Arthur and Bolter Bros., for appellee.

OPINION

MCCLAIN, C. J.

By Code, sections 1530, 1531, the board of supervisors of any county may levy a road tax of not more than one mill on the dollar, the fund thus raised to be "paid out only on the order of the board, for work done on the roads of the county in such places as it shall determine"; and at its regular meeting in April the board is authorized to "determine the manner in which said tax shall be expended whether by contract or otherwise." Pretending to act under authority found in these sections of the Code, two separate contracts were made, by two different individual members of the board of supervisors of plaintiff county, for the purchase of road-grading machines, at the price of about $ 1,000 each; it being provided in each contract that the price be paid in installments, for which separate warrants were to be issued. It is to restrain the payment of these warrants in the hands of the present holders thereof that this action was brought.

The sections of the Code above referred to do not authorize the purchase of road machines. The authority given is to expend the road fund "for work done on the roads of the county in such places" as the board shall determine. The purchase of machinery with which work may be done on the roads is not contemplated. The township trustees have authority to purchase such machinery. See Code, sections 1528, 1529. It is not to be assumed, in the absence of express provision, that for the purpose of doing work on the roads distinct sets of machinery are to be purchased by township trustees and boards of supervisors.

The warrants issued were also illegal because they amounted to the incurring of indebtedness payable in the future. The board, having authority to expend a special fund raised by taxation for a particular purpose, may do so by the issuance of warrants...