Dallas County v. Boyd
Supreme Court of Iowa
Appeal from Dallas District Court.— Hon. Edmund Nichols, Judge. This is a proceeding to charge a referee in partition with taxes upon certain contracts made by him for the sale of lands belonging to the heirs of Elias Cardell, deceased. The trial court held that the referee was not liable for taxes upon the contracts, and Dallas county and its auditor appeal.—
1Opinion of the CourtDeemer, J.
The facts are not in dispute. So far as material, they are as follows: In January of the year 1905 H. E. Boyd, a resident of the town of Minburn, in Dallas county, was by order of court appointed referee to sell certain real estate involved in a partition suit among the heirs of Elias Cardell, deceased. Pursuant to said order, Boyd entered into several contracts for the sale of different portions of said land, which contracts were reported to and approved by the court appointing the referee. All this was done during the year 1905, and all save one of these contracts were in the possession of…
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