Daily Iowa State Democrat. [volume] (Davenport, Iowa) 1856-1859, 1858-01-16
JAMES MvgrnY.

| 'Shuo ah"t WutiG u l. sStt Oh AcdI ESJaIe has
covenanted to pay all tares of every nature
and kind, that his contract is made ,ciM ref
erence 10 tie eriSting lan
That it is general ruie that a contract is to
| be expounded according to tie Iam or custom
ofHe place ecI,ere 1t is n,ade, where the actual
intention OF the parties in this respect is not
| expressly stated, but it is to be inferred
from the nature, objects and occasion of the
contract Story on Contracts, Sec 653,
page $50. Edition of 1851.
If no plan of performance be either ex-
pressly stated or implied from the terms of
the contract, the law of the plan where it
was made will govern Story on Contracts,
page 692, Sec. 65i-6.
See. CSC. Again, contract is to be con-
strued in reference to the time when it was
made; and to contemporaneous lams and usu-
ages Sory on Contracts, p. 693.
The plaintiffs petition shows that the con
tract Of leasing was executed on the Sis
day OF October a. d. 1856, at which time,
all the taxes then known to the general laws
of the State were, State, County, Town, City
and School Tax.
That the City Charter did not at that time
contain any grant of power to the city gov
rnment of Davenport to make assessments
for macadamizing work.
That the Amended City Charter passed by
the Legislature of Iowa and approved Janu-
airy 23d, 1857, was passed subsequent to the
execution Of the contract Of leasing. between
John Farrer and James Murphy, and could
not therefore have been contemplated as in
cluded in the term I" all taxes" in said lease,
as said lease was made under and in view of
the law in force At the time of making said
contract.-[ See City Charter, IN Revised Or.
dinances, page 1876.
Contracts relating to real estate are to be
construed according to the ler loci rel Site
or law of the place where the estate is stu.
ated.-[ Parsons on Contracts, I'd pol., SO.
H. The defendant further contends that
the word stakes" used in said lease, is not
Synonymous with macsdsmizing assessment.
and that the latter is not recognized as a
"tax" by the decision Of Courts or the law
of the land.
l. The mode of levying q tar is by palu,
alton. SO that every person shall pay q tax
in proportion to the value of his estate
Blackwell on 7ar Titles, page IL.
No one species of properly shall be taxed
higher than another of equal ralae-[ Same,
page IL.
The principle Of equality is the governing
one by which the validity Of every tax lev
led by the Legislature, is to be determined.
1his equality can only be secured by un;for-
! @ity in levying the tax, and a periodical sel-
| sation Of the estate of every citizen.-[Sams,
page lS.
The ascerta,nment Of the value of all the
property in the di.trict where the tax is to
be levied, is essentially necessary, &e.-
Sume, page IA.
One essential of . tax is, that the property
upon which it is assessed should be "listed
tnd ralusd-[ Same, page 1874.
A mscadamizng assessment is only upon
the property adjoining tde improvement,
and that not In proportion to the value Of the
property. but all lots of equal size, and Of Nm
equal value, pay equal sums for nasadami.
sing.
This does not give to The proceeding any
Of the characteristics efa tas. It Il . sps.
sial proceeding. tie same ~ l. 1 presssdiuR
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