STATE v. DES MOINES COUNTY

No. 52392.

149 N.W.2d 288 (1967)

STATE of Iowa ex rel. IOWA EMPLOYMENT SECURITY COMMISSION, Appellant, v. DES MOINES COUNTY, Iowa, Des Moines County Drainage District No. 8, Leonard J. Beckman, Lester Hamilton, and Wallace Rayer, individually and as Members of the Board of Supervisors of Des Moines County, Carl Gerst, Kenneth Oetken, and M. J. Kuhn, individually and as Trustees of Des Moines County Drainage District No. 8, Appellees.

Supreme Court of Iowa.

March 7, 1967.


Attorney(s) appearing for the Case

Walter F. Maley, West Des Moines, and Lorne M. Boylan, Des Moines, for appellant.

Pryor, Riley, Jones & Walsh, Burlington, for appellees.


RAWLINGS, Justice.

The sole question presented on this appeal is whether a drainage district is a political subdivision or instrumentality of the state or any of its political subdivisions.

Chapter 97B, Code, 1962, is captioned the "Iowa Public Employees' Retirement System".

Chapter 97C, Code, 1962, is identified as the "Federal Social Security Enabling Act".

Pursuant to section 97C.3, Iowa entered into a federal-state agreement, in effect...

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