Porter v. ThomsonPorter v. Thomson
- Reporters:
- Before:
- Wright
I. In the firat place, one member of the court (Mr. Justice Cole) was not present at the argument,- and it is always desirable, in a court of last resort, and in a case so important, to have the benefit of a full bench. In the second place, and principally, the new trial was granted, among other grounds, because the jury disregarded the instructions ; and it would be inconsistent with all our former rulings, to review the case until tried upon the law as expounded by the court, instead of by the jury. The decisions to this effect are uniform. Savery v. Busick, 11 Iowa, 487; Gaffrey v. Groom, 10 Id., 548; Jewett v. Smart, 11 Id., 505 ; Taylor v. Cook, 14 Id., 501; Briggs *393v. Sawyer, 10 Id., 63. We feel bound, therefore, to affirm, the judgment and remand the case for a second trial, when the points made can be more distinctly presented than seems to have been done on the trial. For, wo may be allowed to say, the instructions were very general, and there is nothing affirmatively showing that many, if any, of the specific points made before us, were brought to the attention of the court below.
Upon some of the questions suggested in argument, we feel quite clear, and therefore pass upon them. As to others we might not be united, and therefore pass them until presented, if this shall be found necessary, to a full court.
*3955. _ liabilityof officers. - liability And further, that the officers were individually liable, after a demand to levy the taxes, if within them power un(ier the law, and a refusal to comply with such demand. With this view of the statute, we are still content.
As already suggested, other questions are made, upon which, at present, for the reasons before stated, we intimate no opinion. Thus, whether a judgment creditor would be entitled to this remedy if the officers made a levy of all that the charter allowed, to pay debts, after providing for the current expenses and for roads, without making it for the specific purpose of paying the judgment in question ; whether plaintiff, by her demand, was entitled to priority of payment over other-judgment creditors9 and whether, if a sufficient levy was made, there would be liability for a failure to apjpropri te the tax after or upon its collection. These questions (and there may still be others which do not now occur to us), somewhat novel, and especially so in view of this peculiar statute, we leave open for‘rediscussion and further consideration, should they arise upon a second appeal.
Affirmed.