120 Iowa 383 | Iowa | 1903
On November 13, 1899, the board of supervisors of Pottawattamie county entered into a contract with the defendant Ounningliam, by the terms of which the latter undertook to investigate and discover taxable property in said county which, through fraud or otherwise, had been omitted from taxation, and report the same to the proper officers of the county. It was further provided by said contract that Cunningham should pay all cost and attorney’s fees incurred by the county in making collections of taxes thus assessed, and as compensation for his services . was * to be paid one-half of all the moneys collected from such taxes. Thereafter the plaintiff, a resident taxpayer of the county, brought this action in
I. We had recent occasion to consider the power of the board of supervisors to .enter into a contract of this kind under the statute as it existed at the date of the
IT. It is said that the compensation agreed to be paid is excessive and unreasonable, and the contract should
But counsel say that the work is properly the duty of the county treasurer, and that he could employ deputies to perform it. If this be a material consideration, it may
The further objection that the contract is champertoils is not well taken. The agreement, as we construé it, is not of champertous nature. Under the contract both the"
III. The statute subsequently enacted (Acts 28th' General Assembly, page 33, chapter'50), limiting the payment for the discovery of property omitted from taxation
It is but fair to appellant to state that at the time this; suit was begun some of the principal propositions presented by him had not been definitely settled by this-court. The meaning and effect of some of the changes made in the tax statute by the Code of 1897 were then involved in considerable doubt, and became the source of' no little litigation.
Decisions since made have foreclosed discussion upon many of the points raised, and robbed this case of much of the importance it would otherwise possess.
The judgment of the district court is right, and is-ARRIRMED.