160 Iowa 206 | Iowa | 1913
Prior to this notice of appeal the name of the appellant did not appear in any manner upon the record of the proceedings. The question presented is whether this notice oE appeal is sufficient to permit a review of the assessment of benefit made against the S. E. 14 of section 14 — 99—33. It will be noted that the land described in the notice of appeal is the N. E. 14 of section 14 — 99—33. The N. E. 14 of section 14 — 99—33 was also included within the drainage district, and the assessment thereon was approximately the same as on the S. E. 14- If the name of appellant had appeared in the record before the board as the owner of the S. E. %, or if she had appeared before the board as a complainant and as the alleged owner of the S. E. 14, there would be some reason for treating the description in the notice as
Manifestly it would have been sufficient to permit a review of assessment against the N. E. % of section 14 — 99 —33 if the appellant had acquired ownership of same. Her notice of appeal asserted ownership on her part of the N. E. *4 of section 14. There is nothing in the evidence to contradict such assertion. For aught that appears she had acquired the N. E. % before she served her notice. In such a case, could she ask a review as against the assessment of both quarters, or only as against that of one? If only one, which one? The courts are loath to permit fatality to result from mere mistakes, but there is a limit beyond which they cannot go. In order to confer jurisdiction upon the district court, it was incumbent upon the appellant to perfect an appeal within ten days. The sum of the situation before us is that a stranger to the record of the board of supervisors served a notice of appeal from the assessment against'specific land and asserted therein her ownership of such land. In the district court she asked a review, of the assessment against other land. The conclusion is unavoidable. We think that
For tbe reasons indicated, tbe appeal must be Dismissed.