Reports of Cases at Law and in Equity Determined by the Supreme Court of the State of Iowa Volume 44 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1892 edition. Excerpt: ...effect in March, 1872. These acts cast on the defendants the duty which the petition seeks to compel them to perform, and in aid of which a mandamus is asked. No right of action, for the cause of action stated in the petition, accrued against these defendants until said acts took 2. =--= effect, and this action was commenced within three l;t2:: 'll;lll)t?S(.) llm-years thereafter. The defendants cannot avail themselves of the period of time preceding such time as they had an ofiicial duty to perform as a shield or protection against the omission to perform such oflicial duty. However good the bar may be as to the county treasurer, the defendants cannot have the benefit thereof. In three years from the taking eifect of said acts, and not until then, will the bar of the stat ute be complete or available as to the defendants. Besides this, the statutory bar as to the treasurer was not complete until August, 1872; therefore, there was an existing cause of action against the treasurer when the acts of 1872 took effect. Such being the case, it was competent for the General Assembly to enlarge the statutory bar as to actions not barred at the time said acts took efi'ect. H iggins 2). liendenhall, 42 Iowa, 675. If, therefore, the principle prevails that it is the right of action alone, without reference to the person upon whom the statute operates, it will still be seen the statutory bar was not complete at the commencement of this action. II. It was held, in Muscatina W. R. R. 1: . Ilorton, 38 Iowa, 33, that no contract, stipulation or reservation could be 3_ _ _ set up to defeat the tax, unless it was in writing; "-and, as it is not averred in the answer that any of the several matters set up as defenses were in writing, ...