(dissenting). — The conclusion in this case can only be sustained by a practical reaffirm - anee of the holding in the case of Tuttle v. Polk, 84 Iowa, 12, 50 N. W. Rep. 38. In a dissenting opinion in that case, I expressed my views as to the effect of the proceedings of the city council under the Acts of the Twenty-second General Assembly, to which views I still adhere.
Kinne, J., concurs in this dissent.