Madson v. Sexton
Supreme Court of Iowa
Appeal from KeoTcuk District Oowrt. Wednesday, December 10. Action in equity to set aside tax sale of the S. W. i of section 22, township 71, range 14, in Wapello county, for the delinquent taxes of the years 1858, 1859, 1860, 1861, and 1862. The grounds alleged for the relief are that the land was not- assessed for the taxes of any of the years named; that there was no levy of any taxes for said years; that there was no warrant, order, or direction to the treasurer to…
Read the full summary
Appeal from KeoTcuk District Oowrt. Wednesday, December 10. Action in equity to set aside tax sale of the S. W. i of section 22, township 71, range 14, in Wapello county, for the delinquent taxes of the years 1858, 1859, 1860, 1861, and 1862. The grounds alleged for the relief are that the land was not- assessed for the taxes of any of the years named; that there was no levy of any taxes for said years; that there was no warrant, order, or direction to the treasurer to collect the taxes; that no notice of sale was given, and that no sale was ever made by the treasurer. Judgment for plaintiff.…
1Opinion of the CourtDay, J.
I. The fact of sale by the treasurer, on the 19th day of November, 1863, is clearly shown.
The deed was executed in April, 1867. It is in proper form and. is prima facie evidence of the assessment, and conclusive evidence of the advertisement of sale. Rev., § 784; Allen v. Armstrong, 16 Iowa, 508; McCready v. Sexton & Son, 29 id. 356.
*563II. The evidence shows a due levy of taxes for the years 1858, 1859, 1861 and 1862. The records in the office of the proper officer do not show any order for the levy of taxes for the year 1860. The taxes being properly levied for four of the years for which the…
2Cases cited2 opinions
- Eldridge v. KuehlSupreme Court of Iowa · 1869
- Allen v. ArmstrongSupreme Court of Iowa · 1864
3Cited by3 opinions
- Tyler v. Cass CountyNorth Dakota Supreme Court · 1890
- Bullis v. MarshSupreme Court of Iowa · 1881
- Scofield v. McDowellSupreme Court of Iowa · 1877