119 Iowa 538 | Iowa | 1903
We do hot doubt the power of the county, through its board of supervisors, to see that all property subject to taxation therein is made to share its just proportion of the public burdens; and, when such property is omitted from the assessment rolls, it is the plain duty of •the board to take such means as it shall deem necessary to discover the same, and to recover the amount it should ■have been taxed. It is property or money to which the •county is entitled, and for the purpose of uncovering and -searching out the property so that it may be taxed the •board clearly has the right to employ an agent or attorney, under the authorities heretofore cited. See, also, Burnett v. Markley, 23 Or. 436 (31 Pac. Rep. 1050); Hawk v. Marion County, 48 Iowa, 472.
As we hold that the board of supervisors could lawfully make the contract in question, it is unnecessary to discuss the estoppel pleaded by the defendants. It is argued here that the contract is champertous, but, as no question of this kind is presented by the pleadings, we do not consider it. Allison v. Railroad Co., 42 Iowa, 274; 4 Enc. Pl. & Prac. 370.
The judgment is aettrmeix,