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CREWS v. COLLINS

No. 50169.

109 N.W.2d 235 (1961)

Paul H. CREWS, Appellant, v. J. L. COLLINS, D. A. Mater, C. R. Burroughs, Dexter H. Hake Mater Clinic, a co-partnership, Marion County, a Municipal Corporation, City of Knoxville, a Municipal Corporation, V. C. Black, Dan Dingaman, Frank A. Warren, Earl Brown, and Earl Bailey, Members of the Board of Review of Marion County, Margaret Hayes, Treasurer of Marion County, Merle Maddy, Assessor of Marion County, Phyllis Donnelly, Auditor of Marion County, Appellees.

Supreme Court of Iowa.

May 2, 1961.

Attorney(s) appearing for the Case

Watson, Elgin & Hoyman, Indianola, for appellant.

Johnston & Johnston, Knoxville, for appellees J. L. Collins, D. A. Mater, C. R. Burroughs, Dexter H. Hake and Mater Clinic, a copartnership.

Norman R. Hays, Jr., Knoxville, for appellee City of Knoxville, a municipal corporation.

William W. Hardin and H. E. DeReus, Knoxville, for appellees Marion County, a municipal corporation, V. C. Black, Dan Dingaman, Frank A. Warren, Earl Brown and Earl Bailey, Members of Board of Review of Marion County, Margaret Hayes, Treasurer of Marion County, Merle Maddy, Assessor of Marion County, and Phyllis Donnelly, Auditor of Marion County.

PETERSON, Justice.

This is an action for declaratory judgment, or in the alternative for writ of mandamus, in which plaintiff is attempting to correct an alleged tax injustice at Knoxville.

In 1939 Mattie Collins leased to her son, J. L. Collins, Lots 1, 2 and 5 and West 3 feet of Lot 3, Block 23, Knoxville, from August 1, 1939 to August 1, 1984, for a total rental of $45, or $1 per year, which full sum was paid in advance.

Shortly after the execution...

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