Hough v. Easley
Supreme Court of Iowa
Appeal from Hardin Circuit Court. Action upon the. covenants of warranty in a deed; the breach alleged is the non-payment of certain state and county taxes for the years 1860 and 1861, which were liens upon the land, and which, before the commencement of this action, were paid by plaintiff.
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Appeal from Hardin Circuit Court. Action upon the. covenants of warranty in a deed; the breach alleged is the non-payment of certain state and county taxes for the years 1860 and 1861, which were liens upon the land, and which, before the commencement of this action, were paid by plaintiff. The deed was executed in 1862. One of the defenses to the action pleaded by the answer is to this effect: The land was sold for taxes, then delinquent thereon, in 1861, and again sold for delinquent taxes in 1865, whereupon the defendant claims that the taxes of 1860 and 1861 and the lien therefor were…
1Opinion of the CourtBeck, J.
i tax sale-extinguishment oí lien. After the taxes for 1860 and 1861 had become delinquent the land was sold at two tax sales in successive years, for taxes accruing subsequent to 1861. The defendant redeemed from these tax sales before he conveyecl the land to plaintiff, who afterward voluntarily paid the taxes for 1860 and 1861 to the county treasury. The lands were not advertised by the treasurer for sale for these taxes, and no demand therefor ivas made, or other steps taken for their collection. We are required to determine whether the sale of the lands and subsequent redemption operated…
2Cases cited4 opinions
- Preston v. Van GorderSupreme Court of Iowa · 1871
- Bowman v. EckstienSupreme Court of Iowa · 1877
- Bowman v. ThompsonSupreme Court of Iowa · 1873
- Shoemaker v. LacySupreme Court of Iowa · 1877
3Cited by9 opinions
- Adams v. OsgoodNebraska Supreme Court · 1894
- Keen v. SheehanMassachusetts Supreme Judicial Court · 1891
- Kessey v. ConnellSupreme Court of Iowa · 1886
- Newmyer v. Tax Service Corp.Supreme Court of Colorado · 1930
- Phillips v. WilmarthSupreme Court of Iowa · 1896
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