Cummings v. Easton
Supreme Court of Iowa
Appeal from Winneshiek District Court„ The petition states that previous to April, 1871, certain taxes were assessed against one Burr, on personal property which he on that day exchanged for certain real estate, which was then conveyed to him; that in December, 1873, Burr sold and conveyed the land to Bichardson; that in January, 1874, the plaintiff loaned Bichardson $2000, to- secure which a mortgage was executed on said premises; that shortly thereafter Bichardson departed…
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Appeal from Winneshiek District Court„ The petition states that previous to April, 1871, certain taxes were assessed against one Burr, on personal property which he on that day exchanged for certain real estate, which was then conveyed to him; that in December, 1873, Burr sold and conveyed the land to Bichardson; that in January, 1874, the plaintiff loaned Bichardson $2000, to- secure which a mortgage was executed on said premises; that shortly thereafter Bichardson departed this life, and his estate is wholly insolvent, and said land is not of the value of over $1800; that said tax was duly…
1Opinion of the CourtSeevers, J.
I. There being no difference between ' the statute in force previous to the adoption of the Code, so far as the subject matter in controversy is concerned, and the Code, the citations herein made will be to the latter as being the more’ convenient. Sec. 865 provides that “taxes upon real property are made a perpetual lien thereon, * * * * and taxes due from any person upon personal property shall be a lien upon any real property owned by such person, or to which he may acquire a title.”
*1851. taxation: sonaityfiien: *184. Without doubt, we think, the tax on personalty against *185Burr became a lien on tbe…
2Cited by11 opinions
- Gardner v. EarlySupreme Court of Iowa · 1886
- Jiska v. Ringgold CountySupreme Court of Iowa · 1882
- Amerada Petroleum Corp. v. 1010.61 Acres of Land, More or LessCourt of Appeals for the Fifth Circuit · 1944
- Hintrager v. McElhinnySupreme Court of Iowa · 1900
- Hunt v. GraySupreme Court of Iowa · 1888
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