22 Iowa 144 | Iowa | 1867
The question as to the power and right of a city to tax such real estate within its corporate limits, as well as the rule by which the liability to taxation will be determined, has been declared and recognized by this court in the following cases, to wit: Morford v. Unger, 8 Iowa, 82; Langworthy v. The City of Dubuque, 13 Id., 86; Langworthy v. The City of Dubuque, 16 Id., 271; Fulton v. The City of Davenport, 17 Id., 404; Buell v. Ball (City Marshal of Lyons), 20 Id., 282.
In view of the extended discussion of the question in these cases, it becomes unnecessary for us to do more than simply declare the class within which the lots in controversy fall. In our judgment the south, two-thirds of mineral lot 161 is justly liable to taxation for general municipal purposes. Some of the facts, as proven in the case, tending to show this liability, may be briefly stated. The whole lot lies upon, and the part in controversy near to, Julian avenue, one of the three principal streets or avenues of the city, 'which has been much worked upon and improved; it has open traveled streets on both the east and west sides or ends of it; it adjoins on the west the plat of West Dubuque, which contains a population variously estimated from two to four hundred, although • none'of the lots in West Dubuque adjoining or immediately west of this, save perhaps one, are built upon, it has aTecent addition, or city lots laid off and sold on its south; it has a “ saloon ” situated on it (though on the north one-third not now in cotroversy), in full, if not sue-' eessful operation. There are other facts, of course, but which we need not here state. Being thus surrounded,
As a matter of course, our judgment is based upon the facts as they now exist. A broad street or avenue is said to be projected by the city, and has already been surveyed through this lot, and perhaps other matters of improvement tending materially to the current benefit of this lot may be executed in the early future. "Whenever such improvements shall be made as to render the lot justly liable to taxation for ordinary municipal purposes, the injunction against such taxation will, on proper application and showing, be dissolved.
Reversed.