Lathrop v. Irwin
Supreme Court of Iowa
Appeal from, O’Brien District Court. — Hon. S. M. Ladd, Judge. Suit in equity to quiet title to certain lands in O’Brien county.
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Appeal from, O’Brien District Court. — Hon. S. M. Ladd, Judge. Suit in equity to quiet title to certain lands in O’Brien county. The plaintiff is the holder of a tax deed to the lands in dispute, issued to him by the treasurer of the county in the year 1875. The appellant, Irwin, is the owner of the patent title, and claims that the tax deed is defective, because the lands were never assessed for the years 1869 or 1870, — these being the years in which it is claimed the taxes were levied for which the land was sold. The plaintiff, in reply, denied that there was no assessment of the land, and…
1Opinion of the CourtDeemer, J.
The defendant admits that plaintiff holds tax deeds to the land in question, issued to him in January, 1875, and filed for record April 20, 1875; and that said deeds were issued, pursuant to a sale of land in October, 1871, for taxes purporting to have been assessed and levied thereon for the year 1870; but he claims that there was no valid assessment or valuation of the land by the assessor in either 1869 or in 1870, and that for this reason the deeds are invalid. In proof of his claim he produces the assessor’s books for the years 1869 and 1870, which show that no valuation was placed upon…
2Cases cited17 opinions
- Eldridge v. KuehlSupreme Court of Iowa · 1869
- Early v. WhittinghamSupreme Court of Iowa · 1876
- Hintrager v. KieneSupreme Court of Iowa · 1883
- Soukup v. Union Investment Co.Supreme Court of Iowa · 1892
- Leavitt v. WatsonSupreme Court of Iowa · 1873
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3Cited by1 opinion
- Smithberg v. ArcherSupreme Court of Iowa · 1899