Harrison v. Sauerwein
Supreme Court of Iowa
Appeal from Palo Alto District Court. AotioN in equity to determine the ownership of certain real estate. The court found that the plaintiff was the owner of the land, but that he should pay the defendant, Sauerwein a certain sum of money for taxes paid, and interest thereon, and a judgment was entered accordingly, from which both parties appeal.
1Opinion of the CourtSeevers, J.
I The plaintiff is the holder of the patent title to the land in controversy, and the defendants claim 1. tax sale evidence of lore saiei be under a tax deed, which the plaintiff claims is invalid, for the reason that the taxes had been paid prior to the sale for delinquent taxes. The land was sold in 1867 for the taxes of 1866, and in 1871 the treasurer conveyed the land in controversy to one of the defendants. The plaintiff, conceding that the deed was presumptive evidence that the taxes had not been paid prior to the sale, assumed the burden of proving they had been'paid. For this purpose…
2Cases cited2 opinions
- Ellsworth v. Low, Adams & FrenchSupreme Court of Iowa · 1883
- Harber v. Sexton & SonSupreme Court of Iowa · 1885
3Cited by5 opinions
- Cornoy v. WetmoreSupreme Court of Iowa · 1894
- Warner v. TullisSupreme Court of Iowa · 1928
- Carter v. CemanskySupreme Court of Iowa · 1905
- King v. BoltSupreme Court of Iowa · 1911
- Wren v. BerrySupreme Court of Iowa · 1932