The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1917-01-16
JDDGE 0VERRU[[D motion
70 REMAND TAX APPEAL

uDOu n VI Avn JoAA~A
and the owners of property assessed
cannot claim to have been deprived
of due process of law because the
legislature does not permit him 10
have a hearing The legislature or
Iowa had the power to prescribe a
method Of assessment levy and col
lection without providing for hearing
before any court.
at is the contention of the appel
liant that by the appeal provided FOR
the district court is simply made
part of the machinery by which and
through which the taxing power OF
the state is exercised. 1t is insisted
that the action Of the court in re-
viewing upon the appeal the action OF
the board of review is Administrative
rather than judicial. If this be true
then this proceeding is not a suit
within the meaning of the removal
act"
az Under decisions from the
supreme court of Iowa, it would not
be valid If the legislature undertook
to confer upon the district court al
fninistrative powers or duties. IL can
only be held valid by assuming that
the legislature intended that the pro-
ceedings upon appeal would be judlc-
ial.
Power Is Given.
at cannot be denied that the legis-
lature had the power to provide TOT
suit before court in which the
proceedings before the board OF re-
view might be retired. While 1t had
the power to complete the assessment
and levy taxes without intervention
OF court, and without judicial pro.
ceeding, it could waive his right ana
give to property owner the right 70
trial upon issues considered by the
board Of review"
Several pages of the opinion cover
supreme court decisions along this
same line.
sit has been urged that the pro-
ceedings upon appeal in this case
cannot be a suit, because 1t Is contend
ed that the court has no power to
Even if this be true it is not conclus-
i've. A Judgment may consist of the
determination Of the rights OF the
parties even though no exception OF
the other order is required. But |
am not willing to concede that the
court would not have the power to
compel the administrative officers OF
the county to comply with the find
ings. A court of equity has broad
powers and will retain jurisdiction to
avoid a multiplicity OF actions and II
necessary make new parties In order
that its decree may be made ef-
fectual.
Revises His Opinion.
"In nv opinion in the c.. M. & st.
Paul Ry. Co., vs.. Drainage district
No. s, I emphasized the rule that the
legislature of the state cannot by its
enactments prescribe actions which
might enlarge or limit the jurisdic-
ton of federal courts and l was in
clined to the belief that the legisla-
ture had no power to create pro-
ceeding to be tried as an equity case
but I am inclined to modify my
views. 800
ut has been argued that it is
against public policy to have these
matters of taxation taken out of the
tribunal of the state but it must be
borne in mind that if they can be
taken out of the state it is by the ex-
press enactment of the legislature Of
the state.
Decides Not to Remand.
"The legislature was not compelled
to grant this power of appeal. but it
did so. 1t provided for trial in con-
stitutional court with no administra-
tive powers, and it made a judicial
proceeding and it follows that it is a
unit between the parties and as such
removable upon the petition of a nom
resident where the statutory amount
is involved. Were the question doubt
full it would be my duty to resolve the
doubt against the motion to remand
because from such an order an ap-
peal will lie while from an order re-
manding the case the parties have
no right Of appeal.
without consideration Of the other
questions involved, the motion to re-
mand will have to be overruled."