Taylor v. McFadden

• Decision Date: 23 January 1892
• Citation: 84 Iowa 262,50 N.W. 1070
• Parties: TAYLOR v. MCFADDEN.
• Court: Iowa Supreme Court

84 Iowa 262

50 N.W. 1070

TAYLOR

v.MCFADDEN.

Supreme Court of Iowa.

Jan. 23, 1892.

Appeal from district court, Davis county; H. C. TRAVERSE, Judge.

Action in equity to enjoin the defendant, as treasurer of Davis county, from collecting a certain tax levied upon the taxable property within the limits of the incorporated town of Bloomfield, under a certain ordinance passed by the council of said town. The answer admits all the allegations of the petition, but denies that plaintiff is entitled to any relief because of said facts. Decree was entered dismissing plaintiff's bill, and rendering judgment against him for costs, from which decree he appeals. The facts alleged appear in the opinion.Henry C. Taylor and Payne & Eichelberger, for appellant.

Burton & Jacques and S. S. Carruthers, for appellee.

GIVEN, J.

1. The petition shows that on May 20, 1889, the council, on a call of the yeas and nays, by unanimous vote, adopted the following ordinance: “An ordinance to provide a system of water-works for the town of Bloomfield, and to provide for an election submitting such question to the qualified voters of said town. Section 1. Be it ordained by the town council of the town of Bloomfield that a system of water-works be established and provided for the supply of water to said town and the inhabitants thereof, under such plan as may be hereafter provided for. Sec. 2. There shall be appointed a standing committee, appointed by the mayor, on water-works and water supply, consisting of three members of the council, which committee shall provide plans and make estimates for the construction of water-works, and have the general management of the same under the direction of the council. Sec. 3. In order to furnish a supply of water for said town, there is hereby appropriated the sum of seven thousand and five hundred dollars for the purpose of sinking an artesian well, under the direction of the committee on water-works and the approval of the council. Sec. 4. Said sum herein appropriated shall be raised by an annual levy of five mills each year on the taxable property of said town, to be levied and collected as other taxes. Sec. 5. The appropriation and levy herein provided for shall be submitted to the legal voters of said town, at a special election to be held on Tuesday, the 2nd day of July, A. D. 1889, under a proclamation to be issued by the mayor, to be published for five weeks in the ‘Bloomfield Democrat,’ ‘Davis County Republican,’ and ‘Legal Tender Greenback,’ which proclamation shall submit to the legal voters the following propositions: ‘Shall water-works be established in the town of Bloomfield, and seven thousand and five hundred dollars be appropriated therefor?’ And the form of vote shall be by a written or printed ballot, with said question thereon, followed by the words ‘Yes' or ‘No;’ and if a majority of the ballots cast shall show the answer to be ‘Yes' to such questions, then this ordinance shall be in full force; otherwise to be of no effect. And said election shall be held at the place designated by the proclamation, and such election shall be conducted as other elections are required by law to be conducted. C. E. COLONEY, Mayor. Attest: J. BOYER, Recorder.”

Under authority of this ordinance the mayor, on May 27, 1889, issued his proclamation for an election to be held at his office July 2, 1889, “at which election all legal voters who desire to vote for or against the provisions of said ordinance will cast their ballots for or against said ordinance as follows, to-wit: Those favoring the same will have printed or written on their ballots, ‘Shall water-works be established in the town of Bloomfield, and seven thousand and five hundred dollars be appropriated therefor? Yes.’ Those opposed to said ordinance will have said question written or printed on their ballots, followed by the word ‘No.’ ” The form of ticket used at that election was as follows: “Shall water-works be established in the town of Bloomfield, and seven thousand five hundred dollars be appropriated therefor? Yes. No.” 300 ballots were cast at this election, 165 of which were “Yes,” and 135 “No.” On September 24, 1889, said council caused the following resolution to be certified to the auditor of the county by the recorder of the town: “Resolved, that a tax of six mills on the dollar for ordinary expense be levied on the assessed valuation of the property of the town, as assessed for the year A. D. 1889, and a tax of five mills on the dollar on such valuation for artesian well and water-works, on all property liable for such taxation, and a tax of four mills on the dollar for road purposes be levied on all farm property, and six mills on the dollar on all other property within the corporate limits. The recorder is ordered to certify the foregoing to the county auditor.” It is alleged that this resolution was offered at a council meeting, September 23, 1889, but “was not voted upon or adopted by the said council, as shown by its records;” that after the same was so certified the auditor placed the same on the tax-books of the county, as taxes due from tax-payers, and that the defendant is proceeding to collect the same. It is also alleged that, at the time of said election, there were in said...