Brundige v. Maloney
Supreme Court of Iowa
Appeal from Polls District Court. Action to recover forty acres of land in Polk county. The ■defendant claimed title to an undivided seven-fortieths of the land, by virtue of a tax deed made in pursuance of a sale for ■toases of saiddand on the 5th. day of November, 1873. The tax deed describes the land conveyed, as the “undivided seven-fortieths ” of the forty acres.
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Appeal from Polls District Court. Action to recover forty acres of land in Polk county. The ■defendant claimed title to an undivided seven-fortieths of the land, by virtue of a tax deed made in pursuance of a sale for ■toases of saiddand on the 5th. day of November, 1873. The tax deed describes the land conveyed, as the “undivided seven-fortieths ” of the forty acres. The defendant also filed a cross-bill, asking that his title to the seven-fortieths.of the land be quieted in him. There was a demurrer to the answer, the ground of which in substance was that the tax deed was void because it…
1Opinion of the CourtRothrock, J.
I. Section 766 of the Revision of 1860 was in these Words: “ The person who offers to pay the amount of taxes due on any parcel of land for the smallest portion of the same, is to be considered the purchaser; and when s%schportion constitutes a half or more, of the parcel, it shall be talsen from the east side thereof, dividing it by a line running north .and south, except that town or city lots are to be divided, in •such case, lengthwise, by a line parallel with the proper lint's *219•of the lots. If the portion taken be less than one-half of the tract, it is to be taken from the southeast…
2Cited by1 opinion
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