Riggs v. Johnson County

73 U.S. 166, 18 L. Ed. 768, 6 Wall. 166, 1867 U.S. LEXIS 954
CourtSupreme Court of the United States
DecidedJanuary 13, 1868
StatusPublished
Cited by263 cases

This text of 73 U.S. 166 (Riggs v. Johnson County) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Riggs v. Johnson County, 73 U.S. 166, 18 L. Ed. 768, 6 Wall. 166, 1867 U.S. LEXIS 954 (1868).

Opinions

Mr. Justice CLIFFORD

delivered the opinion of the court.-

Application of the relator to the Circuit Court was for a mandamus to compel the defendants, as the supervisors of [185]*185the county, to .assess a tax upon the taxable property of the county to satisfy the judgment described in the transcript. Pursuant to the usual practice the court granted the alternative writ, commanding the defendants to assess the taxes, or show cause to the contrary, on or before the second day of the next term of the court. Service of the writ was duly made, but they neglected to levy the tax, and elected to show cause against the application.

They appeared, and in their return to the writ, they deny that it is their duty to levy the tax to pay the judgment, or that the relator is entitled to a peremptory writ, and allege that they have been enjoined not to assess a tax for that purpose by the State court, and aver that they cannot do so without being guilty of contempt and becoming liable to punishment. Plaintiff’ demurred specially to the return, and assigned the following causes of demurrer: 1. That the relator was no pai’ty to the proceedings in the State court. 2. That the proceedings in the State court were subsequent to the judgment of the relator in the Circuit Court. 3. That the State court had no jurisdiction, power, or authority, to prevent the relator from using the process of the Circuit Court to collect his judgment. 4. That the decree for an injunction rendered in the State court was no bar to the application of the relator for relief. But the court overruled the demurrer and decided that the return was sufficient. Judgment was thereupon rendered for the defendants, and the plaintiff sued out this writ of error.

I. Power was vested by law in the county judge of a county in the State of Iowa, to submit the question to the people of his county, whether they'would construct or aid in the construction of roads or bridges; but when the question proposed involved the borrowing or the expenditure of money, the requirement was that it must be accompanied by a provision to lay a tax for the payment of the same in addition to the usual taxes, and the legislative enactment was, that such special tax, if voted under those circumstances, should be paid in money and in no other manner.

IL Revision of the proceedings was also devolved upor [186]*186the county judge; but if satisfied that they were correct, and that a majority of the votes had been cast in favor of the measure, it was made his duty to cause the proposition and the result of the vote to be entered at large in the minute-book of the county; and the same section of the act provides, that the entry, when so made, shall have the force and effect of an act of the General Assembly. Moneys so raised for such a purpose are regarded as specially appropriated by law and as constituting a fund, distinct from all others, in the hands of the treasurer, until the obligation assumed is discharged. Contracts made under such regulations are declared irrepealable, and the provision is that the taxes appointed for carrying the object into effect cannot be rescinded.

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Bluebook (online)
73 U.S. 166, 18 L. Ed. 768, 6 Wall. 166, 1867 U.S. LEXIS 954, Counsel Stack Legal Research, https://law.counselstack.com/opinion/riggs-v-johnson-county-scotus-1868.