45 Iowa 466 | Iowa | 1877
The Code, Sec. 1780, provides that the amount levied for school house fund shall not exceed ten mills on the dollar on the property of any district.
The nature of the obligation against the district is not changed by being put in the form of a judgment. Section 1787 requires that the judgment shall be-paid from the proper fund. The judgment order is, or should be, against the school house fund, and can be paid from no other.
As there is no independent power to levy a judgment tax, and as the levy is expressly limited to ten mills on the dollar, we think the District Court properly sustained the demurrer. This conclusion is supported by the principles announced in Iowa Railroad Land Company v. Sac County, 39 Iowa, 124.
• Affirmed.