114 Iowa 401 | Iowa | 1901
Plaintiff, Bras, and the Burlington, Cedar Rapids & Northern Railroad Company are owners of property in Wapello township, Louisa county, in this state. In pursuance of certain proceedings had, the tax in question was levied to aid in the building of the Muscatine North & South Railroad. Plaintiff' brought'this action to restrain the collection of the tax, alleging various grounds in suport of the relief asked. The Burlington, Cedar Rapids & Northern Railroad Company intervened in the action, and joined with plaintiff in asking to have the tax levy annulled.
For Taxation YES
Against Taxation NO
The voter was called upon to put a cross in the square opposite the word “Yes” or “No,” according as he might, wish to favor or oppose the tax. The contention now made is that a vote “No” as the ticket reads would be a vote for taxation, because it would negative the idea that the voter was opposed thereto. Therefore, it is said, no ticket against the tax was given the voters. This is a technical construction. To us it seems manifest the intention was to have voters for the tax say “Yes,” and those opposed say “No.” We do not see how it could have been otherwise understood. We may say further, the notice of election stated that the tickets for the tax would have printed upon them the words “For Taxation,” and those opposed the words-, “Against Taxation.” As a considerable number of votes were cast
After a due consideration of all tbe points made, we reach tbe conclusion that tbe judgment of tbe district court is correct, and it is therefore akkirmed.