Supreme Court of Iowa May 23, 1901 (Sanborn v. City of Mason City)

Ladd, J.

1 The controlling question raised by the record is whether, under chapter 7 of the Acts of the Twenty-fifth General Assembly and the ordinances of the defendant city, a tax for the construction of the main artery of a sewer system of a particular district may be levied and collected on the real estate of the district in advance of its com-pletion.