McClelland v. Polk County

— This is the third time the tax sale proceedings under investigation here have been before this court.

The first was in Witmer v. Polk County, 222 Iowa 1075, 270 N. W. 323. In that case Mitchell, J., made a thorough and exhaustive examination of our previous decisions on the subject. It is not necessary to go over that field again.

These tax sale proceedings were challenged again in Bittle v. Cain, 224 Iowa 1332, 278 N. W. 608. The latter case followed the reasoning of the Witmer case and applied the principles there announced.

In the case at bar we are called on to pass on the question from…