Moore v. Cooke
Supreme Court of Iowa
Appeal from Humboldt District Gourt. These cases involve the same question and are submitted together. The plaintiff alleges that he is the owner of certain lands in Humboldt county, which the treasurer of said county sold in .1862, some of them for the delinquent taxes of 1860, and some of them for those of 1859 and 1860. The actions are brought for the purpose of setting aside the tax deeds, the petitions alleging, as the only ground which it is necessary that we should…
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Appeal from Humboldt District Gourt. These cases involve the same question and are submitted together. The plaintiff alleges that he is the owner of certain lands in Humboldt county, which the treasurer of said county sold in .1862, some of them for the delinquent taxes of 1860, and some of them for those of 1859 and 1860. The actions are brought for the purpose of setting aside the tax deeds, the petitions alleging, as the only ground which it is necessary that we should state, that no taxes were levied or assessed, for either of these years, by the proper officers.- The answers are general…
1Opinion of the CourtDay, J.
The evidence very satisfactorily shows that no record of a levy of taxes for the year 1860, in said county, ever existed. The defendant introduced John E. Gragg, the acting county judge in 1860, who against plaintiff’s objection testified as follows: “To the best of my recollection there was a levy made by the county treasurer and myself, the county surveyor not appearing. I have some recollection of 3 discussion between myself and the treasurer, in regard to expediency of levying a bridge tax.” This comprises all the testimony of a levy which was introduced. We consider it incompetent to…
2Cases cited4 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- M'Call v. LorimerSupreme Court of Pennsylvania · 1835
- Lamb v. GillettU.S. Circuit Court for the District of Southern Ohio · 1855
- Miner v. McLeanU.S. Circuit Court for the District of Ohio · 1846
3Cited by5 opinions
- Bennett v. Finkbine Lumber Co.Supreme Court of Iowa · 1924
- Prouty v. TallmanSupreme Court of Iowa · 1884
- Smithberg v. ArcherSupreme Court of Iowa · 1899
- Isbell v. Board of SupervisorsSupreme Court of Iowa · 1952
- Bonaparte v. NelsonSupreme Court of Oklahoma · 1929