109 Iowa 364 | Iowa | 1899
I. Section 1, chapter 13, Acts Twenty-first General Assembly, is as follows: “Section 1. That taxes not to exceed five per centum on the assessed value of any incorporated city having over five thousand inhabitants,may be voted to construct, or to aid any company which is or may be incorporated under the laws of the state of Iowa, in the construction of a highway bridge, commencing or terminating in such city, across any navigable boundary river of the state of Iowa.” The sections following provided the manner in which the vote should be taken, and the tax levied, collected, and paid over. Chapter 98 of the acts of the same general assembly made said act applicable to cities incorporated under special charter. Chapter 19, Acts Twenty-fifth General Assembly, amended said section 1 by inserting the words, “or a combination bridge suitable for use both as a highway and for railway purposes,” and by striking out and inserting elsewhere to correspond with said amendment. The defendant bridge company is a corporation for pecuniary profit, organized under the laws of Iowa, with the following, among other, powers enumerated in its articles, namely: “To buy, hold, lease, own, construct, and maintain a railroad and wagon bridge across the Missouri river at Sioux City, Iowa, and particularly to purchase, complete, construct, and maintain the bridge now in process of construction by the Pacific Short Line Bridge Co. and Mo. B-. Bridge Co. and to operate same and construct railroad tracks thereon; to own, lease or operate trains, engines and cars thereon and to provide for the transportation of vehicles, persons and property of every kind and character upon and across the same for just compensation, and to construct and operate, own and maintain approaches to the said bridge and the railway track thereon, and to operate steam, electric and other
II. Appellants say: “This case is brought to- this court by the plaintiffs, because they believe that taxes levied upon the people to assist a private corporation in building even a public highway, for which it charges tolls for its own profit, is unjust, and wrong, and in violation of the constitution. If this proposition is not correct, we concede we- have no standing in this court on the constitutional objection to these taxes. Our contention is that Hanson v. Vernon [27 Iowa,
III. Appellants’ next contention is that said election was not held in compliance with what is known as the “Australian Ballot Law,” and is therefore void. That law
The only other complaint urged in argument against the validity of this special election is that notice thereof was not given as required, for that “two of the required notices were posted in hotels.” The law required such notices to be published in a newspaper; “also by posting copies of said notices in five public places in such incorporated city.” The argument is that in this day and age, and particularly
IV. The defendant bridge company has gone forward in good faith in compliance with the condition upon which the aid was voted, and in reliance thereon, and completed, and opened to public use, a valuable and expensive bridge. It carried forward this work to completion with the knowledge of all, or nearly all, of the sixty-eight plaintiffs, without, so far as appears, any intimation that its right to1 this aid would be questioned, up to the commencement of this suit. Whether appellants should be estopped^ from questioning the legality of that tax we do not determine, as we are in no doubt but that, following Stewart v. Board, the law under which it was voted is constitutional, and was ‘ substantially observed in the voting, levying, and collecting of said tax. If any doubt exists as to the legality of the pro