1 I. The petition shows that plaintiff and interveners each own certain tracts of farm land of more than ten acres within the incorporated limits of the town of Rock Rapids; that for the year 1898 said tracts of land were severally assessed' for taxation by the assessor of said town in sums named, and returned, after being reviewed by the trustees of said town, acting as a board of equalization; that the defendant board did not, at its January, 1893, meeting,' or at any other time in said year, classify any real property, 'and never made any distinction between town lots and farm lands by any classification; that .at its regular session in June, 1893, said defendant board made an order “raising the assessment of all farm lands inside of the limits of the incorporated town of Rock Rapidsi, Iowa, one hundred per cent, above the *22valuation fixed by the assessor and board of equalization of said incorporated town; that no other real estate within the assessorial district of said town was by said board raised or changed.” It is alleged that by said order said farm lauds are assessed one hundred per cent, higher than any other farm lands in the county. The only question discussed is whether the defendant hoard had jurisdiction to make said order.