Legal Opinion

Miller v. Corey

Supreme Court of Iowa

Decided October 8, 1863PublishedCited by 19 opinions

Appeal from Story District Court. In 1854 defendant’s intestate sold to plaintiff a farm, for which there was to be paid $2,250. A bond was given, which recites the payment of $50, at the time of the contract, and that notes were given for different sums, the last one maturing Marchvl, 1861. Plaintiff was to have full possession on the 1st of May, 1855, and the notes drew interest from date at six per cent.

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Appeal from Story District Court. In 1854 defendant’s intestate sold to plaintiff a farm, for which there was to be paid $2,250. A bond was given, which recites the payment of $50, at the time of the contract, and that notes were given for different sums, the last one maturing Marchvl, 1861. Plaintiff was to have full possession on the 1st of May, 1855, and the notes drew interest from date at six per cent. Upon the payment of • these notes the vendor bound himself to make and deliver to plaintiff “ a good and sufficient deed, clear of all incumbrances.” For the years 1858-’9-’60-’61, the…

1Opinion of the CourtWeight, J.

It will be observed that the bond in this instance, differing from most contracts for the sale of lands, makes no provision for the payment of taxes, or rather does not in words impose the duty upon either party. Counsel have not referred to any case touching the question made by them, nor have we from the books at our command been able to find any throwing very much light upon it.

The Code of 1851, § 458, and the Revenue Act of 1858, p. 807, § 4, provide that every person having the capacity shall assist the assessor in listing all property subject to taxation, of which he is ,the owner or…

2Cited by19 opinions

  1. Sheehy v. ScottSupreme Court of Iowa · 1905
  2. Wollgast v. HenningSupreme Court of Iowa · 1907
  3. Williamson v. NeevesWisconsin Supreme Court · 1897
  4. Bowls v. Oklahoma CitySupreme Court of Oklahoma · 1909
  5. Clinton v. ShugartSupreme Court of Iowa · 1904

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