Legal Opinion

Hilliard v. Griffin

Supreme Court of Iowa

Decided June 11, 1887PublishedCited by 6 opinions

Appeal from O’Brien District Court. The plaintiff seeks by these actions to quiet his title to certain real estate. His alleged title is founded upon a sale for the delinquent taxes upon the land for the years 185S and 1859. The sale for said taxes was made by the treasurer of O’Brien county on the 20th day of December, 1860. The defendants claim that the sale was void because it was unauthorized by law. There were decrees in the court below for the defendants.

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Appeal from O’Brien District Court. The plaintiff seeks by these actions to quiet his title to certain real estate. His alleged title is founded upon a sale for the delinquent taxes upon the land for the years 185S and 1859. The sale for said taxes was made by the treasurer of O’Brien county on the 20th day of December, 1860. The defendants claim that the sale was void because it was unauthorized by law. There were decrees in the court below for the defendants. Plaintiff appeals.

1Opinion of the CourtRothrocK, J.

The county of O’Brien was .organized in the month of .February, 1860. Prior to that time the territory comprising that county was attached to the county of Woodbury for revenue, election and judicial purposes. The taxes for the years 1858 and 1859, in the unorganized territory, were assessed and levied by Woodbury county; and by section 226 of the Revision of 1860 it was provided that u unorganized counties and other districts now or hereafter annexed to any organized county for judicial, electoral or revenue purposes shall, for these purposes, respectively, be deemed to be within the limits…

2Cases cited4 opinions

  1. Moss v. ShearCalifornia Supreme Court · 1864
  2. Austin v. HoltWisconsin Supreme Court · 1873
  3. Fremont, Elkhorn & Missouri Valley Railroad v. Brown CountyNebraska Supreme Court · 1886
  4. Morse v. County of HitchcockNebraska Supreme Court · 1886

3Cited by6 opinions

  1. Thomas v. GaySupreme Court of the United States · 1898
  2. Cannon v. NelsonSupreme Court of Iowa · 1891
  3. Collins v. ValleauSupreme Court of Iowa · 1889
  4. Collins v. StormSupreme Court of Iowa · 1888
  5. Ellsworth v. NelsonSupreme Court of Iowa · 1890

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