Henderson v. Oliver
Supreme Court of Iowa
Appeal from Monona District Cou/rt. Petition in equity to set aside a tax sale of the undivided J of the south-east ¿ of section 32, township 8é range 45. In addition to many alleged defects and irregularities in the sale, of wbicb there is no proof, it is averred that tbe advertisement and sale of tbe said quarter section of land were in gross.
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Appeal from Monona District Cou/rt. Petition in equity to set aside a tax sale of the undivided J of the south-east ¿ of section 32, township 8é range 45. In addition to many alleged defects and irregularities in the sale, of wbicb there is no proof, it is averred that tbe advertisement and sale of tbe said quarter section of land were in gross. Tbe cause was submitted simply upon tbe deposition of plaintiff as to bis ownership of tbe land, accompanied by tbe conveyance under wbicb be claims, and certified copies of tbe register of sales, certificates of sales and deeds. Judgment for…
1Opinion of the Court
Day, Cb. J.
i.TAxsAia¡:aagross. I. It is claimed that tbe tax list shows tbe assessment in parcels of forty acres, while tbe entire one hundred and sixty acres is advertised in gross, JNo copies oi the advertisement or tax list are contained in tbe record, and we have no evidence in respect to them. But if tbe fact were as stated, it constitutes no defect in tbe proceedings. Tbe sale was made under tbe provisions of chapter 24, extra session eighth General Assembly, wbicb makes it tbe duty of tbe treasurer, in giving notice of tbe sale of lands in cases where tbe owner is unknown, to embrace…
2Cases cited1 opinion
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
3Cited by3 opinions
- Clark v. ThompsonSupreme Court of Iowa · 1873
- Bennett v. BowersSupreme Court of Iowa · 1947
- Wagner v. BeaversWest Virginia Supreme Court · 1920