Bowman v. Eckstien
Supreme Court of Iowa
Appeal from Hamilton Gvrouit Gowrt. . It is averred in the petition that on the 3d day of October, 1870, the defendant, as treasurer of Hamilton county, sold forty acres of land to one Estes, for the delinquent taxes of 1869; that subsequently said Estes, for a valuable consideration, assigned the certificate of purchase to the plaintiffs; ■ that more than three years have elapsed since said sale, and these plaintiffs are entitled to a treasurer’s deed for said land; that…
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Appeal from Hamilton Gvrouit Gowrt. . It is averred in the petition that on the 3d day of October, 1870, the defendant, as treasurer of Hamilton county, sold forty acres of land to one Estes, for the delinquent taxes of 1869; that subsequently said Estes, for a valuable consideration, assigned the certificate of purchase to the plaintiffs; ■ that more than three years have elapsed since said sale, and these plaintiffs are entitled to a treasurer’s deed for said land; that plaintiffs have tendered to defendant the lawful fee for such deed, and offered to return the certificate of purchase,…
1Opinion of the CourtNothrook, J.
i. tax sat,e: oertfiicateredemotion. I. It is not claimed that the taxes upon the land for the years prior to 1869, and back to and including the year 1859, have ever been paid. It is claimed. however, that as there can be but one sale for delinquent taxes for all the years, the plaintiffs as assignees of the purchaser are entitled to a deed regardless of the amount of unpaid and delinquent taxes. This question must, we think, be determined by the connection of the plaintiffs with the original title to the land, and the effect of the assignment of the certificate of sale to them, and the…
2Cases cited5 opinions
- Porter v. FineTennessee Supreme Court · 1848
- Preston v. Van GorderSupreme Court of Iowa · 1871
- Stears v. HollenbeckSupreme Court of Iowa · 1874
- Truman v. McCollumWisconsin Supreme Court · 1866
- Shoemaker v. LaceySupreme Court of Iowa · 1874
3Cited by8 opinions
- Manning v. BonardSupreme Court of Iowa · 1893
- State v. EddyWest Virginia Supreme Court · 1895
- Hough v. EasleySupreme Court of Iowa · 1877
- National Surety Co. v. WalkerSupreme Court of Iowa · 1910
- Thorington v. City Council of MontgomerySupreme Court of Alabama · 1886
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