Bartruff v. Remey

This is an amicable suit submitted upon an agreed statement of facts, in which the court below is *258understood to have found for plaintiff, and defendant appeals.

Bartruff is in arrears for taxes upon two lots in Burlington for the years 1858, 1859, 1860, 1861, all of which become delinquent prior to the 1st of March, 1862. The defendant being Treasurer of Des Moines County, claims to collect the penalties provided by section 18 of the Session Laws of 1862, page 228. Bartruff, the plaintiff, contends that said section and its penalties are prospective, and apply only to taxes becoming delinquent…