161 Iowa 627 | Iowa | 1913
his chief claim was that the entire tax was invalid because of alleged want of jurisdiction in the council to assess it. To an understanding of this proposition it should be said that among the indefinite objections presented to the council was one reading as follows: “That the contract for said paving was not let in accordance with the provisions of the law governing the same.” In what respect the letting of the contract was irregular or defective there is no hint or statement of any kind, and we think the council could properly ignore it as raising no question for its consideration. Andre v. Burlington, 141 Iowa, 65; Lightner v. Greene County, 145 Iowa, 103.
To adopt the rule contended for by plaintiff is to sacrifice the very right involved in such controversies to a matter of form, the failure to observe which does not appear to have prejudiced plaintiff in the slightest degree, and thereby give to him and his property the benefit of a valuable street improvement to which he shall not be required to contribute a dollar. There is neither suggestion nor proof that the bidding was not fairly conducted, or that any bidder was misled, or that another publication of the notice would have been of the slightest advantage to anybody, or that the price at which the paving was let was in the least greater than it was fairly worth. We will not reverse on any such unsubstantial grounds.
The only objection made by plaintiff having any apparent merit is that the assessment against his barn lot was in excess of one-fourth of its actual value. That objection was sustained by the council, and a very liberal cut of about 50 per cent, made in the assessment, and even this figure was again cut in two by the district court.
The record shows nothing of which appellant can justly complain, and the judgment appealed from is Affirmed.