Nichols v. McGlathery
Supreme Court of Iowa
Appeal from, Floyd District Gowrt.. . The plaintiff, as guardian of the infant heirs of Thomas M. Evans, deceased, shows in her petition that said Evans died in August, 1861, seized in fee simple of the southwest quarter of the northeast quarter of section 18, township 93, north of range 7, west of 5th P. M. The said tract was assessed for the tax of 1859 to said Evans, and was also assessed for the same tax to “owner unknown.”
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Appeal from, Floyd District Gowrt.. . The plaintiff, as guardian of the infant heirs of Thomas M. Evans, deceased, shows in her petition that said Evans died in August, 1861, seized in fee simple of the southwest quarter of the northeast quarter of section 18, township 93, north of range 7, west of 5th P. M. The said tract was assessed for the tax of 1859 to said Evans, and was also assessed for the same tax to “owner unknown.” In January, 1861, said tract was sold for taxes under the assessment to “owner unknown.” In 1872 the plaintiff paid the tax for 1859 as assessed to said Evans,…
1Opinion of the Court
.Adams, J.
i. tax sale: ment. I. -Section 737 of the Revision provided- that “ when the name of the owner of any real estate is unknown., and the assessor finds it impracticable to obtain the same, it shall be proper and lawful to assess such real estate without connecting therewith any name but inscribing at the head of the page the words ‘owners unknown.’ ” Previous to the Revision there does not appear to have been.any provision for assessing land to “ owner unknown.” Assuming, however, that -it might be so assessed where the owner was in fact unknown, it cannot be claimed' that there was…
2Cited by7 opinions
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- Cain v. EhrlerSouth Dakota Supreme Court · 1914
- Hegar v. DeGroatNorth Dakota Supreme Court · 1893
- Salmer v. LathropSouth Dakota Supreme Court · 1897
- Patton v. LutherSupreme Court of Iowa · 1877
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