69 Iowa 612 | Iowa | 1886
Tbe petition states that the plaintiff is tbe bolder of certain bonds issued by certain named district
We are justified in assuming, from the whole record before us, that the bonds were issued- in payment of, or for money borrowed to pay for, the erection of school-houses, and that they were issued under and in accordance with sections 18.21,
. It is conceded, as we understand, that the board was required to levy the amounts so certified, unless its power,
Giving such force and effect to section 1823 of the Code, and confining section 1807 to a tax in districts where no bonded debt has been created, both sections can stand and have force and effect, and this we think was the intent of the general assembly; for i t cannot be assumed that the intent was to authorize the creation of a debt without providing means by which it could be paid. Not only so, but the construction adopted in the court below convicts the legislature of providing that a debt may be lawfully contracted, and at the same time providing that the district contracting it could, sub
Greeley v. Lyon County, 40 Iowa, 72, is precisely in point; and Harwood v. Quinby, 44 Id., 385, is distinguishable upon two grounds. The granting of the certificate in the last named ease created no liability on the part of tax-payer. No lien on his property was thereby created; and, besides this, it does not appear that the action was not fully defended by the defendants.
The result is that the judgment of the circuit court is reversed on both appeals. The plaintiff and the county must each pay one-half of the costs in this court.
Reversed.