Crews v. Collins

This is an action for declaratory judgment, or in the alternative for writ of mandamus, in which plaintiff is attempting to correct an alleged tax injustice at Knoxville.

In 1939 Mattie Collins leased to her son, J. L. Collins, Lots 1, 2 and 5 and West three feet of Lot 3, Block 23, Knoxville, from August 1, 1939 to August 1, 1984, for a total rental of $45, or $1 per year, which full sum was paid in advance.

Shortly after the execution of the lease Mrs. Collins executed quitclaim deed to the premises to the “City of Knoxville, Iowa.” The deed was executed subject to the lease she had…