Arnd v. Union Pac. R.

Citations

• 120 F. 912
• 57 C.C.A. 184
• 1903 U.S. App. LEXIS 4553

Syllabus

<p>1. Taxation — Railroad Bridge — Taxation for Municipal Purposes Under Iowa Law.</p> <p>Under the established rule of decision in Iowa, that the taxation of property for municipal purposes which receives no benefit or protection directly or indirectly from the municipal government, and imposes no burdens upon the city, is a violation of the constitutional provision that private property shall not be taken for public use without just compensation, the eastern half of the Union Pacific Railroad Company’s bridge across the Missouri river, which is used exclusively for railroad purposes, is not taxable for municipal purposes by the city of Council Bluffs, although within the corporate limits of such city; the eastern end of the bridge being over a mile from buildings, street improvements, water, or lights, and being furnished neither fire nor police protection by the city, and the land between the bridge and the settled portion of the city being used for agriculture, and not taxable for city purposes under the laws of the state.</p>