Reports of Cases at Law and in Equity Determined by the Supreme Court of the State of Iowa Volume 38 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1873 edition. Excerpt: ... Sewton, 29 Id., 356; Corbin v. Hill, 21 Id., 70.) Conn, J.--I. The lands in controversy were entered jointly by Horace Everett and Roswell G. Peirce, June 5, 1855. A judgment was rendered against Peirce, August 8, 1871, and thereunder, upon execution, the undivided half of said land was sold to the plaintiff, J no. Peirce, May 11, 1872. These are the facts constituting plaintifi"s title. The undivided half of the lands (that being the interest in controversy) was sold October 3, 1860, for the delinquent taxes of 1857--8--9, to Isaac G. Lash, and on December 21, 1865, no redemption having been made, the treasurer executed a tax deed therefor to said Lash. On October 26, 1868, Lash conveyed to Geo. Weare, who thereafter conveyed the same to this defendant. These facts constitute the basis of the defendant's title. It is claimed by the plaintiff that the tax sale and deed are invalid because there was no assessment of real property in, _ TAXATION: Woodbury county for 1857, and no levy of any """"""e"'-taxes for that year, and that the levy made in September, 1858, by the board of equalization, was not valid. It is also insisted that the taxes for the year 1858 are void because the revenue act of 1857 provided for the assessment of real property in 1857 and every two years thereafter, and that these lands were assessed in 1858 for that year and for 1857. In our view Sec. 3 of the Act of March 20, 1858, authorized the assessment to be made in that year for the year 1857, and such assessment would stand for both the years 1857 and 1858; that law also provided for the levy of the taxes "as now prescribed by law." Whether the ofiicers making the levy were legally authorized to...