Lindsey v. Boone County
Supreme Court of Iowa
Appeal from Boone District Court. — Hon. S. M. Weaver, Judge. Action at law to recover the amount of plaintiff’s bid at tax sale for certain property alleged to have been defectively described in the tax list and in the certificate issued to him, and the amount of subsequent taxes paid by him as purchaser of the property sold for taxes. The case was tried to the court without a jury, judgment rendered for defendant, and plaintiff appeals.
1Opinion of the CourtDeemed, J.
At the regular tax sale in Boone county held on December 7, 1885, the plaintiff pur-, chased a tract of land, described as follows, to wit: “The S. E. pt. of lot 2, in block 81, in Boone county, Iowa” — paid the treasurer two dollars and one cent, the amount of the delinquent taxes assessed against it for the year 1884, and received a certificate of purchase describing the land in accordance with the assessment. Thereafter, and on the sixth day of April, 1886, plaintiff paid the amount of taxes assessed against the land for the year 1885, including the sum of one hundred, nine dollars and…
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