Merriam v. Rauen

The only question involved in this case is, as to the rate of interest to which the plaintiff is entitled on the several sums paid by him, for the purchase of the real property described in the pleadings, at the sale thereof for delinquent taxes, and for subsequent taxes thereon, the plaintiff's title to said real estate having failed for the reason that the tax deed therefor was not executed, sealed, and acknowledged in accordance with law.

The district court found that, “ the taxes set forth in the petition were duly and legally assessed, and were paid by the plaintiff as set forth in the…