74 Iowa 66 | Iowa | 1888
It appears from the facts- admitted of record that the tax in controversy was levied under the provisions of an ordinance of defendant, passed by virtue of chapter fifty-four of the Acts of the Sixteenth General Assembly, for the construction of a sewer. The sewer was ordered and constructed during 1878, and the tax in question assessed by resolution adopted November 6 of that year. The plaintiff’s assignor, one Dessaint, owned the tract of land on which this tax was assessed, and paid the same, under protest, on the twenty-eighth day of February, 1879. Before payment, the city collector had demanded payment of him, and the land had been advertised for sale, but not sold.
V. The counter-claim of defendant shows that the amount it seeks to recover was the amount paid by Dessaint under the circumstances we have already considered. That payment satisfied the claim, and it is not necessary for us to further consider it, nor the objections made to its payment.
It follows, from what we have said, that the action of the court below in sustaining the demurrer as to the first four divisions of the answer, and overruling it as to the sixth, was erroneous. This case is, as to both appeals,
Reversed.