Dennison v. City of Keokuk
Supreme Court of Iowa
Appeal from Lee District Court. ■ These cases, are submitted together as involving the same question of law. The plaintiffs respectively purchased certain lots in the city of Keokuk at tax sale for State and county taxes, and received respectively the county. treasurer’s deed therefor. At the time of said sale there were delinquent city taxes for several years due on said lots.
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Appeal from Lee District Court. ■ These cases, are submitted together as involving the same question of law. The plaintiffs respectively purchased certain lots in the city of Keokuk at tax sale for State and county taxes, and received respectively the county. treasurer’s deed therefor. At the time of said sale there were delinquent city taxes for several years due on said lots. Afterwards the said plaintiffs purchased the said respective lots at a city tax sale for taxes for the last one of the years for which the taxes were delinquent, and each received the city collector’s deed. These suits…
1Opinion of the CourtAdams, J.
i.. tax sam: taxes. 0ltyi01 The first question presented is as to whether the deed of the county treasurer divested the lien of the city for taxes. In Preston v. Van Gorder, 31 Iowa, 250, it was held that a sale of land for State and county taxes frees ■ it in the hands of the purchaser from all liens for State and count}" taxes of prior years. This case is cited by the appellee as showing that such sale should free the land from all liens for city taxes of prior years. But the decision does not have that effect. It was based upon sections 781, 810 and 811 of the Revision, which provide that…
2Cases cited2 opinions
- Preston v. Van GorderSupreme Court of Iowa · 1871
- Crosthwait v. ByingtonSupreme Court of Iowa · 1861
3Cited by14 opinions
- Adams v. OsgoodNebraska Supreme Court · 1894
- Justice v. City of LogansportIndiana Supreme Court · 1885
- Allison Realty Co. v. Graves Investment Co.Supreme Court of Florida · 1934
- Fitzgerald v. City of SiouxSupreme Court of Iowa · 1904
- Fergason v. AitkenSupreme Court of Iowa · 1935
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