U.S. Supreme Court
Clay County v. McAleer, 115 U.S. 616 (1885)
Clay County v. McAleer
Argued November 18, 1885
Decided December 7, 1885
115 U.S. 616
Judgment was recovered in the circuit court against a county in Iowa on which execution was issued which was returned unsatisfied. By statute of Iowa, the county was authorized to levy and collect a tax of six mills on the dollar of the assessed value of taxable property for ordinary county revenue. The judgment creditor commenced proceedings in the same court for a mandamus commanding the county officers to set apart funds to pay the debt or to levy and collect sufficient tax for the purpose. By the pleadings it was admitted that the whole amount of the tax for a current year was necessary for the ordinary current expenses of the county. On an application by a judgment creditor of the county to compel the levy of an amount sufficient to pay the judgment which was recovered in the circuit court of the United States, held that on the facts pleaded and admitted, no case was made justifying a writ of mandamus.
The facts which make the case are stated in the opinion of the court.