Lorain v. Smith
Supreme Court of Iowa
Appeal from Dubuque District Qowrt. Thursday, September 18. Action in equity to set aside tax title to mineral lot 61, in the city of Dubuque.
Read the full summary
Appeal from Dubuque District Qowrt. Thursday, September 18. Action in equity to set aside tax title to mineral lot 61, in the city of Dubuque. The lot was sold on the 4th of November, 1863, to the defendant Smith, for the delinquent taxes oí 1857-8-9, and a treasurer’s deed was made and filed for record on the 7th day of November, 1866. It is claimed that H. A. Rooney was at the date of the sale the treasurer’s clerk, and that Rooney furnished part of the purchase-money, and had at the time of the purchase an interest in the title acquired by Smith, and that the sale is consequently invalid.…
1Opinion of the CourtDay, J.
i tax sale • validity of. I. The sale is not invalid because of the connection of the defendant, H. A. Rooney, therewith. From the evidence it appears that he was a mere employee m the treasurer’s office. He was not deputy treasurer. He had nothing to do with the sales for delinquent taxes. He could have no control or influence over the treasurer’s action, nor could he. in virtue of his em*70ployment, prevent competition at the sales. His duties were purely of a mechanical nature. And all that he had to do with the purchase was simply to present the bid of the defendant Smith.
He furnished none…
2Cases cited2 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Corbin v. BeebeeSupreme Court of Iowa · 1873
3Cited by2 opinions
- Edwards v. SimsSupreme Court of Kansas · 1888
- Sherry v. McKinleySupreme Court of the United States · 1879