Richards v. Town of Rock Rapids
| Decision Date | 18 June 1887 |
| Parties | RICHARDS v. THE TOWN OF ROCK RAPIDS |
| Court | Iowa Supreme Court |
Appeal from Lyon Circuit Court.
THE plaintiff is president of the First National Bank of Rock Rapids. The defendant is an incorporated town, the council of which is the board for the equalization of the assessment for taxation of the property situated within said incorporated town. The plaintiff appeared before the board, and, in behalf of the stockholders of the bank, made complaint that the assessment of the capital stock of the bank was in excess of the assessment upon other moneyed capital of individuals in said incorporated town, and therefore illegal to that extent. The board refused to equalize the amount as demanded, and thereupon plaintiff appealed to the circuit court, where he filed a petition, in which he recited that final action was taken on said application by the board of equalization on the 8th day of May, 1886, and the clerk of said board was served with notice of the appeal on the 2d day of July, 1886. The notice of appeal was exhibited with the petition. The defendants appeared by counsel, and filed a motion to dismiss the cause, for the reason, as appears from the notice and petition, that no appeal was taken; that no notice of appeal was served within sixty days; that plaintiff's petition was not filed within sixty days from the adjournment of the board of equalization. The motion was overruled. Thereupon the plaintiff filed a petition demanding the removal of the cause to the circuit court of the United States, in which petition he showed that the amount in controversy exceeded the sum of $ 500, exclusive of costs, and that the questions arising in the proceeding are to be determined under the constitution and laws of the United States, and thus involve a federal question which it is the right of the plaintiff to have determined by the federal courts. The plaintiff tendered with his petition for removal a bond such as is required by law, which bond was approved by the court. The court refused to order the removal of the cause, but entered an order affirming the acts of the board of equalization. The defendant appealed from the order overruling the motion to dismiss the proceeding, and the plaintiff appealed from the order refusing to order the removal of the cause.
REVERSED.
E. C Roach, for plaintiff.
J. M Parsons and H. G. McMillan, for defendant.
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