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In Morrow v. Weed, 4 Iowa, 77, 66 Am. Dec. 122, it was held: "If there be a petition, or the proper matter of that nature, to call into action the power or jurisdiction of the court, its sufficiency cannot be called in question in a collateral proceeding." To the same effect is the very well-considered case of Terre Haute v. Beach, 96 Ind. 143.

The objections urged against the proceedings of the council of the respondent city do not go to any question of jurisdiction, but constitute mainly irregularities and informalities not affecting jurisdiction, and afford no ground for collateral attack.

The appellant's participation in the annexation proceedings, his subsequent recognition of the jurisdiction of the city authorities, his acquiescence in the result reached and declared by them, and his gross laches in the assertion of his rights, constitute an equitable bar to the cause of action which he, after the lapse of nearly three years, first attempted to assert; and it would be immaterial to the result were we to determine that his conduct amounted to a ratification or an election, or requires the application of the doctrine of estoppel: Strosser v. Fort Wayne, 100 Ind. 443; Hayward v. National Bank, 96 U. S. 611; Graham v. Greenville, 67 Tex. 62.

615 In Strosser v. Fort Wayne, 100 Ind. 443, it is said: “If a taxpayer were permitted to long acquiesce in the order of annexation and then secure its overthrow, great confusion would ensue, and much injustice be often done. High considerations of public policy and of justice require that a taxpayer, who is notified that a public corporation claims to have extended its limits so as to take in his property, should act with promptness and proceed with diligence, if he would resist the attempted annexation."

We think the lower court was right in giving judgment for the respondents and in denying appellant's application for leave to amend, and said judgment is affirmed.

Hoyt, C. J., and Anders, Dunbar, and Scott, JJ., concur.

ESTOPPEL.-LACHES ON THE PART OF TAXPAYERS OF A MUNICIPALITY in objecting to or resisting a public improvement may estop them from afterward denying liability for such improvement, if during their inaction some person has incurred liabilities in good faith: Hutchinson v. Board of Commrs., 48 Kan. 70; 30 Am. St. Rep. 273, and note. So a party contracting with a city under a contract which is ultra vires, but not prohibited, is estopped, when sued upon the contract, from setting up the plea of ultra vires to escape liability, and to enable

him to retain benefits received under the contract: St. Louis v. Davidson, 102 Mo. 149; 22 Am. St. Rep. 764, and note, with the cases collected. TAXES RESTRAINING COLLECTION OF.-Owners of taxable property can maintain a suit to annul illegal acts of municipal officers, when such acts will increase the municipal taxes, and the state is not necessary party: Newmeyer v. Missouri etc. R. R. Co., 52 Mo. 81; 14 Am. Rep. 394, and note.

INDEX TO THE NOTES.

ACCRETION, title by, how gained, 453.

ACTION for alienating wife's affections, 273.

APPEAL, relief to party from whom entry of judgment was concealed, 56. ARBITRATORS cannot delegate their powers, 114.

propriety of their receiving information from third persons, 114.

ARREST, probable cause for, what is, 610.

without warrant, right of peace officer to make, 610.

ASSIGNMENT FOR BENEFIT OF CREDITORS, preferences which may be granted

therein, 654.

ATTACHMENT, defects in affidavit for which do not make void, 655.
ATTORNEY AT LAW, delegation of authority by, 115.

AUCTIONEER, delegation of authority by, 115.

BANKING, check does not constitute an assignment of funds until it is accepted, 177.

check, presentment of, 426.

BANKS acting as collection agencies, liability of, 124.

to whom paper is sent for collection, of whom the agents, 123. BILLS OF LADING, indorsement, effect of, 546.

BROKERS, Commission, when earned by, 240.

delegation of authority by, 116.

CARRIERS, garnishment of, for property in their possession, 466, 467. of livestock, duties of, 859.

CERTIORARI to set aside award of public work to one who is not the low

est bidder, 495.

CONSTITUTIONAL LAW, contracts, statutes impairing right to make, 449. delegation by legislature of power to prescribe form of insurance policies, 404.

due process of law, what is, 449.

CONTEMPT OF COURT, attempting the pollution of the administration of justice in any respect is, 574, 575.

by newspaper publications, classification of, 574.

by newspaper publications for the purpose of influencing decisions,

574.

by newspaper publications, legislature cannot deprive courts of the power to punish, 574.

by newspaper publications, though constructive, are punishable, 573,574.

by offering rewards for the production of evidence, 575.

by publications charging judges with offenses for which they may be impeached, 576.

by publications denouncing pending criminal prosecutions, 574.

(919)

CONTEMPT OF COURT, by publications denouncing the parties or the witnesses in a cause, 574, 575.

by publications of an ambiguous character, 584.

by publications prejudicing a cause, 574.

by publications reflecting upon the evidence given in a pending cause, 574.

by publications respecting the jurors and officers of the court, 575. by publications seeking to bias the public mind, 574.

by publications to embarrass litigants in the prosecution of their cause or defense, 575.

by publishing false reports of judicial proceedings, 576.

by reflections upon the grand jury, 575.

charging judges with bribery, 577.

constructive, what are, 575.

constructive, legislative power to deny to courts the right to punish, 573.

evidence to prove the meaning of a publication, 584.

grand jury, publications or letters seeking to influence or intimidate, 575, 578.

In seeking to create prejudice respecting pending causes, 573. indignities offered to judges for judicial action, 577.

inherent power of the courts to punish, 573.

judges, libels upon which do not relate to their official acts, 584. judges, reflections upon which are punishable as, 576, 577. libelous publications, cases holding they are not punishable 580-582.

libelous publications respecting cases already decided, 580, 581. libelous publications which do not embarrass the administration of justice, 580.

liberty of the press, constitutional guaranties of do not deprive courts of the power to punish, 578, 579.

legislative control over proceedings to punish, 573.

legislative power to abridge or destroy the power of courts to punish, 573, 574.

newspaper publications, evidence on behalf of the accused to prove correctness of, 584.

newspaper publications of which the publisher had no previous knowledge, 584.

past actions of courts, libels upon are not punishable as, 581.

presumptions that courts possessed power to punish, 578.

publications designed to prevent fair trials, 574.

publications, disclaimer of publisher of intention to reflect upon the

courts, 585.

publications made after a cause has terminated, 578, 583.

publications which cannot affect pending causes are not, 583.

CONTRACTS, illegal or immoral, courts will not enforce, 708.

in fraud of creditors are valid between the parties, 708.

ratification subsequently assented to is equivalent to precedent authority, 899.

CONTRACTS FOR PUBLIC WORK, adequate security, officers letting contract

must determine what is, 493.

advertisement for bids does not impose duty to contract, 490. certiorari to set aside award of, 495.

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