Supreme Court of Iowa April 8, 1941, No. 45401. (Cook v. Hannah)

lead-opinion

Garfield, J.

The taxes for which refunds are sought were paid by plaintiff-appellee’s assignors for the years 1934, 1935, and 1936. These taxes were excessive because of .the failure of the county auditor of Crawford county, in computing the tax rate, to deduct from the total budget requirements the tax io be derived from moneys and credits in compliance with section 7164, Code, 1935.