Legal Opinion

Preston v. Van Gorder

Supreme Court of Iowa

Decided April 6, 1871PublishedCited by 20 opinions

Appeal from, Audubon District Gourt. Petition for injunction, stating that on the 3d day of December, 1866, certain lands in Audubon county were sold by the county treasurer for delinquent taxes of 1865; purchased by Thacker & Stotts, and certificates issued to them thereon; that in April, 1868, said certificates were duly assigned to the plaintiff; that on the 25th day of January, 1870, Charles Van Gorder, as treasurer of said county, deeded to the plaintiff, the holder of…

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Appeal from, Audubon District Gourt. Petition for injunction, stating that on the 3d day of December, 1866, certain lands in Audubon county were sold by the county treasurer for delinquent taxes of 1865; purchased by Thacker & Stotts, and certificates issued to them thereon; that in April, 1868, said certificates were duly assigned to the plaintiff; that on the 25th day of January, 1870, Charles Van Gorder, as treasurer of said county, deeded to the plaintiff, the holder of said certificates, the lands so sold for taxes, which deed was duly-recorded on the same day; that on the 10th day of…

1Opinion of the CourtMiller, J.

— -I. This cause is submitted by counsel on both sides ' without argument or brief of any kind. We are, therefore, without the aid of counsel in our investigation of the important questions involved.

Section 759 of the Revision of 1860 provides that, “ on the first day of February the unpaid taxes, of whatever description, for the preceding year shall become delinquent, and shall draw interest, etc., and taxes upon real property are hereby made a perpetual lien thereupon against all persons, except the United States and this State.”

*252Section 768 eiaacts that, “ on the first Monday of October ■in…

2Cases cited1 opinion

  1. Abell v. CrossSupreme Court of Iowa · 1864

3Cited by20 opinions

  1. Adams v. OsgoodNebraska Supreme Court · 1894
  2. Dennison v. City of KeokukSupreme Court of Iowa · 1876
  3. Thorington v. City Council of MontgomerySupreme Court of Alabama · 1889
  4. Emmons County v. BennettNorth Dakota Supreme Court · 1899
  5. Oakland Cemetery Ass'n v. County of RamseySupreme Court of Minnesota · 1906

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