Elsberry Drainage District v. Seerley

We adopt substantially appellants' statement of this case, to-wit: This is an action by the Elsberry Drainage District, a corporation, to recover delinquent drainage taxes for the year of 1928 on certain lands alleged to be owned by defendants, John J. Seerley and wife and Charles C. Clark and wife who, at the time of the institution of this suit, were nonresidents of the State of Missouri and were residents of Des Moines, Iowa. The wives have no interest in the lands except as such. The amount of taxes recovered by the judgment in this case amounted in the aggregate to the sum of $1038.82…