Patton v. Luther
Supreme Court of Iowa
Appeal from Boone Circuit Court. . This is au action in equity to set aside a tax deed, under which defendant claims title to the northwest quarter of the southwest quarter of section 23, township 82, range 25. The plaintiff alleges that the taxes for 1864, the-year for which the lands were sold, had been paid before the sale, by plaintiff’s grantor. The defendants deny the alleged payment of taxes, and plead the statutory limitation of five years.
Read the full summary
Appeal from Boone Circuit Court. . This is au action in equity to set aside a tax deed, under which defendant claims title to the northwest quarter of the southwest quarter of section 23, township 82, range 25. The plaintiff alleges that the taxes for 1864, the-year for which the lands were sold, had been paid before the sale, by plaintiff’s grantor. The defendants deny the alleged payment of taxes, and plead the statutory limitation of five years. The court found that the taxes for 1864 were paid before the sale; that the tax deed was void, and decreed that it be canceled. The defendants…
1Opinion of the Court
Day, Cir. J.
I. The evidence, by a very fair preponderance, establishes the fact that plaintiff’s grantor paid, the taxes upon the land in controversy, for the year 1864, long prior to *237the sale for taxes. No beneficial purpose would be accomplished by a review, in detail, of the evidence upon this question., . , 1. tax sale: hnat'uiousvoid sale. II. The defendants mainly rely upon, the statute of .limitations. The tax deed bears date the 11th, and was recorded on the 29th day of October, 1869. This action was J 7 commenced on the 31st day of Axxgust, 1876. The plaintiff introduced receipts for…
2Cases cited5 opinions
- Laverty v. Sexton & SonSupreme Court of Iowa · 1875
- Brown v. PainterSupreme Court of Iowa · 1874
- Case v. AlbeeSupreme Court of Iowa · 1869
- Peck v. Sexton & SonSupreme Court of Iowa · 1875
- Nichols v. McGlatherySupreme Court of Iowa · 1876
3Cited by4 opinions
- Cain v. EhrlerSouth Dakota Supreme Court · 1914
- Waggoner v. MannSupreme Court of Iowa · 1891
- Burke v. CutlerSupreme Court of Iowa · 1889
- Rath v. MartinSupreme Court of Iowa · 1895