New England Loan & Trust Co. v. Young
Supreme Court of Iowa
Appeal from Union District Court. — Hon. Jno. W. IIaryey, Judge. This is an action in equity to restrain the defendant, who is treasurer of Union county, from proceeding to collect certain taxes by the sale of real estate, claimed to be owned by the plaintiff. There was a decree for the defendant, and plaintiff appeals.
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Appeal from Union District Court. — Hon. Jno. W. IIaryey, Judge. This is an action in equity to restrain the defendant, who is treasurer of Union county, from proceeding to collect certain taxes by the sale of real estate, claimed to be owned by the plaintiff. There was a decree for the defendant, and plaintiff appeals. Section 865 of the Code of Iowa provides that taxes upon real estate shall be a perpetual lien thereon against all persons except the United States and the state of Iowa, but taxes upon personalty are made by that section only a lien upon any real property owned by such…
1Opinion
UPON REHEARING.
Given, J.
I. This case was submitted at a former term, and an opinion rendered affirming the decree of the district court. In view of the nature and importance of the questions involved, a rehearing was granted, and the case has again been carefully considered. It ÍS' an action in equity to restrain the defendant, who is-treasurer of Union county, from proceeding to collect certain taxes on the personal property of one Syp, by the sale of real estate claimed to be owned by appellant. There was a decree for the defendant, and plaintiff' appeals. The case involves less than one…
2Cases cited3 opinions
- Garrettson v. ScofieldSupreme Court of Iowa · 1876
- Jaffray & Co. v. AndersonSupreme Court of Iowa · 1885
- Castle v. AndersonSupreme Court of Iowa · 1886