Union Central Life Insurance v. Chapin
Supreme Court of Iowa
Appeal from Sioux District Court. — Hon. William Hutchinson, Judge. Plaintiff, as mortgagee of real estate, brings this action to foreclose its mortgage as to certain taxes assessed against said real estate and certain personal'taxes against the mortgagors, charged against the same, both of which taxes have been paid by the plaintiff.
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Appeal from Sioux District Court. — Hon. William Hutchinson, Judge. Plaintiff, as mortgagee of real estate, brings this action to foreclose its mortgage as to certain taxes assessed against said real estate and certain personal'taxes against the mortgagors, charged against the same, both of which taxes have been paid by the plaintiff. The defendant, the holder of the legal title subject to plaintiffs mortgage, makes tender of the taxes assessed against the land and paid by the plaintiff, and denies that said personal taxes were legally charged against the land, and therefore denies…
1Opinion of the CourtGiven, C. J.
1 I. This case was submitted upon the pleadings and an agreed statement of facts. The following, we think, is sufficient statement to show the issues and material facts: Frank P. Lewis, Seth PI. Hadley, and Lindley PI. Rash were co-partners under the firm name of Lewis, Hadley & Rash, in business as retail merchants at New Providence, in Hardin county, Iowa, and were assessed in that county upon 'their stock of merchandise for the years 1893, 1894, and 1895 in the aggregate sum of $320.28 taxes, which they failed to pay. In February, 1895, they exchanged their said stock of goods for a half…
2Cases cited6 opinions
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Tallman v. Treasurer of Butler CountySupreme Court of Iowa · 1861
- Litchfield v. County of HamiltonSupreme Court of Iowa · 1874
- Burlington Gas Light Co. v. Greene, Thomas & Co.Supreme Court of Iowa · 1869
- C., R. I. & P. R. Co. v. City of DavenportSupreme Court of Iowa · 1879
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