Supreme Court of Iowa May 23, 1900 (Baird v. Omaha & Council Bluffs Railway & Bridge Co.)

Waterman, J.

In the case of Smith against these same defendants (91 Iowa, 515), which was an action by an assignee of a part of the tax in question to recover the same, we held the plaintiff had a right of action, and affirmed a judgment in his favor for the amount claimed. The ruling in that case is not questioned here. The only defense interposed is the statute of limitations.

1 II.