Prouty v. Tallman
Supreme Court of Iowa
Appeal from Hiomboldt District Cowt. Action in equity to quiet the title to real estate. Decree for the plaintiff, and defendants appeal.
1Opinion of the CourtSeevers, J.
1. tax deed: levy of taxes to support: . evidence oí. I. Both parties claim to own the real estate in controversy. The plaintiff’s title is based on a sale for the delinquent taxes of 1860, and a treasurer’s deed x ' u made in pursuance of the sale. The defendants I are owners of the patent title. The defendants *355claim that the tax deed is void because there was no levy of taxes for the year 1860, and rely on a former adjudication. It was held in McCready v. Sexton, 29 Iowa, 356, that a levy of taxes is essential to the validity of a tax sale, and that the deed is only presumptive evidence of…
2Cases cited5 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Early v. WhittinghamSupreme Court of Iowa · 1876
- Hintrager v. KieneSupreme Court of Iowa · 1883
- Higgins v. ReedSupreme Court of Iowa · 1859
- Moore v. CookeSupreme Court of Iowa · 1875
3Cited by7 opinions
- Edwards & Walsh Construction Co. v. Jasper CountySupreme Court of Iowa · 1902
- Hutchinson v. Board of EqualizationSupreme Court of Iowa · 1885
- County of Pocahontas v. Katz-Craig Contracting Co.Supreme Court of Iowa · 1917
- Hubbell v. Polk CountySupreme Court of Iowa · 1898
- Wise v. PalmerSupreme Court of Iowa · 1914
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