119 Iowa 144 | Iowa | 1903
As to such claims the statute quoted seems to afford an additional remedy, though we do not so decide, as the question is not before us. It could hardly have been intended by the legislature, however, that the roadbed-or right of way or other property so connected with the operation of the railroad as that its loss by conveyance or sale would necessarily dismember and break up the entirety and utility of the road as a line of travel and commercial intercourse, thereby interfering with the paramount interest of the public in these purposes, should be seized in small parts, abutting local improvements in the numerous cities and towns traversed by the lines, and these separately exposed for sale by the several county treasurers and conveyed upon the failure of the companies to promptly meet their tax burdens. This, we do not think, was contemplated by section 829 of the Code, but that the remedies available in such cases are those provided by the statute quoted. Two-thirds of the lots in controversy were not used by the plaintiff in carrying on its business of railroading, and to this extent these were, therefore, subject' to assessment and sale, the same as property belonging to individuals. As against such property, then, the county treasurer was authorized to proceed, but could not properly expose the right of way or roadbed for sale. These may .not be seized (if at all) save by virtue of a judgment or decree of court. — Reversed.