Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-11-18
MEMBER OF SUPREME COURT
NOW CONFRONTED ~ HIS
OWN ARGUMENT.
ATTORNEY GENERAL READS
FROM ANCIENT DECISION
Case Growing Out Of Adoption Of Law
Taxing Bank Stocks Argued Before
Supreme t-Manufaetursrs Get.
ting Ready to Conduct Campaign Be-
fore State Legislature.


i
Illustration OF the way that the ruling
of a judge of an appellate court will
come back at him after many years
was given in the supreme court today
lin an argument in case in which
former Chief Justice Joseph r. Read
was one of the attorneys.
| The case was one involving the
claim of the Commercial National Bank
Z; Of Council Bluffs, against Pottawat-
tamie county for refund of taxes paid
under an erroneous assessment, or
rather assessment under a law since
I declared to be void The county
pleaded an estoppel on the ground that
| the bank officials gave the Information
on which the assessment was made and
the bank should not therefore be per-
! initted to plead payment under COM
pulsion but also there is in the case
a question as to whether or not coun-
| ty can be made to pay back taxes paid
| by mistake or illegally after said taxes
| have gone out of the possession of the
county.
! Now it SO happens that thirty years
ago Judge Reed was on the supreme
case he is an attorney for the bank
and asking for the refund. But Assist
lant Attorney General Robbins had the
discourtesy to discover and to read to
the court an opinion written by Judge
Reed in Very similar case in which
he laid down the law quite differently
| from that commended for now.
! It was case involving taxes erron-
eously exacted from railway COM
pany in Woodbury. county and the
1 court held that the county Is not made
! liable for any portion Of the tax illegal
/, ly or enormously collected except the
| amount which is collected for its use,
| hence there could be no refund of the
taxes which have been distributed
among the various other units ofrgoy-
eminent. GsN
The case is one of the last growing
out Of the adoption by the state of
method Of taxation of bank stock which
afterwards had to be abandoned be.
lcause OF conflict with federal rules.
The state law library has just pur-
chased list of about $50 rare old
books to be added to the collection OF
ancient law works. These were pur-
chased on the distribution of private
| library In Boston and the books are
mostly in Latin and French with few
old English works. They date back
| into the sixteenth and seventeenth
| centuries, are practically all hand
printed and hand bound, with the orig
i inal bindings and many Of them are
handsome specimens Of early print
ing.
The collection Of ancient law books
for the state lbrary becoming one
of the finest features OF that great IL
brary. In time it will be greatly APP
preciated by law students DESTROYS of
going back to the original sources oil
information.
That George Wrightman, secretary
OF the Iowa State. Manufacturers ASS
! ISOLATION. is planning for busy winter
as director general Of. legislation fo7
the Thirty sixth general assembly, is
clearly foreshadowed an a letter sent
| out recently to the members Of the as
ISOLATION. In regard to legislation he
said:
I'm the legislature this winter we
shall meet the usual attempts to give
US more burdensome workmen's
compensation law, to repeal the anti
combine fire insurance law, to pervent
| Iowa manufacturers selling direct to
Iowa farmers, to permit anu encourage
! the labor unions to ruin our business.
to clog us with restrictions and bur-
den us with taxes. In many cases to
wipe us out completely"
| He further added that "the task of
holding back the politicians, dreamers
and promoters of hostile interests is no
picnic" special attack is made on
the Garst recommendation for amend
ment to the workmen's compensation
law and the argument made that IF
the state, in the goodness of its heart,
wishes to assuage misfortune, let her
use her own money and assuage the
misfortunes Of all not of a class"
Nothing has been published as yet to
| indicate what laws are in contempla-
ton to ruin business and wipe out the
employers Of labor completely, but pre-
sumably they are coming. With leg
islature having less than twenty old
members in the house 1t is said the
politicians and dreamers will be in the
saddle and lively legislative session
| is in prospect.
Local philanthropists interested in
the support OF an institution conducted
under the auspices Of the Salvation
Army in Des Moines, similar to the
old Benedict home. expect to ask the
| Legislature to grant state aid to the
home. It is now conducted on the pro-
ceeds of contributions from Des Moines
people but Is not confined to Des