31 Iowa 174 | Iowa | 1870
— The proceedings are regular, and the question for our determination is, whether, upon the evidence contained in the record, the petitioners are entitled to the relief prayed in their petition.
The statute provides (§ 1051), “If the court or jury, after hearing the petition and evidence bearing upon the subject-matter thereof, shall be satisfied that said petition has been signed by a majority of the property holders
The principal reasons assigned by the petitioners for asking their property to be severed from the city are, that they receive no benefits from the expenditures of the city revenues; that no improvements of streets and public highways are made by the city in the vicinity of the territory described, and that, therefore, they ought to be relieved from city taxation.
These alleged facts are denied by the answer. The burden of proof is therefore on the petitioners.
The evidence offered by petitioners tends to show that the territory sought to be severed from the limits of the city is of such a character as that it would not be subject at this time to municipal taxation under 'the decisions of this court. And this is all that the evidence for plaintiffs does show. It is not shown that the territory is not or will not in a short time be needed for purposes of the city in its growth and extension.
On the other hand it is shown by defendant’s evidence that all the property within the city limits which was not liable to municipal taxation was, by direction of the city council, relieved of such taxes. And the evidence shows very satisfactorily that the settlements and population of the city for several years has been and is now rapidly tending in the direction of the territory sought to be detached from the city, that in said direction the city is being rap
Tbe decree of tbe district court is
Reversed.