Inc. Town of Central City v. Treat

• Decision Date: 02 February 1897
• Citation: 70 N.W. 110,101 Iowa 109
• Parties: INCORPORATED TOWN OF CENTRAL CITY v. TREAT ET AL., SUPERVISORS.
• Court: Iowa Supreme Court

101 Iowa 109

70 N.W. 110

INCORPORATED TOWN OF CENTRAL CITY

v.TREAT ET AL., SUPERVISORS.

Supreme Court of Iowa.

Feb. 2, 1897.

Certiorari proceedings to review and annul a certain action taken by the board of supervisors of Linn county in regard to taxes. A demurrer to the petition was filed and sustained, and, the plaintiff having refused to plead further, judgment was rendered in favor of the defendants for costs. Dismissed.J. C. Davis, for plaintiff.

J. M. Grimm, Gray & Haas, and Giffen & Voris, for defendants.

ROBINSON, J.

The facts stated in the petition are substantially as follows: The plaintiff is an incorporated town of Linn county, and the defendants are members of the board of supervisors of that county. In October, 1893, Sarah M. Haas, a resident of the town of Central City, died testate, and William Haas was appointed executor of her estate. That included money, notes, and other personal property of the value of $5,000. In February, 1894, the executor listed that property for taxation in the town of Central City, and it was duly assessed, and returned to the county auditor for taxation, and was taxed the sum of $168, of which $25 were levied for the benefit of the plaintiff. When the assessment was made, the executor did not reside in Central City, but in the township of Maine; and in April, 1895, he filed a petition with the board of supervisors of Linn county, in which were stated the facts in regard to the residence of the decedent, the assessment of her personal property, and his own residence when the assessment was made, and asked the board to correct the assessment, to ascertain the amount of taxes which would have been due had the property been assessed in Maine township, and to refund to him the amount paid for the benefit of the district embraced in the incorporated town of Central City. The board of supervisors, without notice to or appearance by the plaintiff, ordered the county treasurer to transfer the assessment from Central City to Maine township, and that a rebate of $25 be paid to the executor from the corporation tax of Central City, and $15 from the funds of the Central City district.The remainder of the district tax of $50 was transferred to the district township of Maine. The petition alleges that the board of supervisors exceeded its jurisdiction, and acted illegally in directing the treasurer to transfer the taxes and funds from the plaintiff to the township of Maine, and in rebating and directing...