Legal Opinion

Byam v. Cook

Supreme Court of Iowa

Decided December 10, 1866PublishedCited by 12 opinions

Appeal from Linn District Court. Tax reed : sale in lump : practice, etc. — The land in controversy was originally school land. The plaintiff claims the same by virtue of tax sales and a tax deed. The defendant holds a patent from the Governor.

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Appeal from Linn District Court. Tax reed : sale in lump : practice, etc. — The land in controversy was originally school land. The plaintiff claims the same by virtue of tax sales and a tax deed. The defendant holds a patent from the Governor. The suit is in equity, the plaintiff setting forth the sale of the land in 1854 by the school fund commissioner to one David Ulsara, on a credit of ten years, various mesne assignments of this contract, and among others an assignment thereof, February 18, 1864, by one Blackmer (the then holder of the same) to the defendant; that some time after the…

1Opinion of the CourtDillon, J.

i. tax sataí : masse. The plaintiff’s tax deed recites “ that whereas the following described real property, viz.: [then follows a description of fourteen (14) different amd distinct parcels of landj was subject to taxation for the years 1858 and 1859, and whereas the taxes assessed upon said real property for the years afore*395said, remained due and unpaid [here follows recital as to time amd place of sale]. And, whereas, at the time and place aforesaid, N. M. Day, of, &c., having offered to pay the sum of sixty-eight dollars and ninety-one cents, being the whole amount of taxes, interest and…

2Cases cited1 opinion

  1. Street v. HughesSupreme Court of Iowa · 1865

3Cited by12 opinions

  1. McCready v. Sexton & SonSupreme Court of Iowa · 1870
  2. Hall's Heirs v. DodgeSupreme Court of Kansas · 1877
  3. Martin v. ColeSupreme Court of Iowa · 1874
  4. Emerson v. ShannonSupreme Court of Colorado · 1896
  5. Heins v. WickeSupreme Court of Iowa · 1897

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