New England Loan & Trust Co. v. Young
Supreme Court of Iowa
Appeal from Union District Court. — Hon. Jno. W. IIaryey, Judge. This is an action in equity to restrain the defendant, who is treasurer of Union county, from proceeding to collect certain taxes by the sale of real estate, claimed to be owned by the plaintiff. There was a decree for the defendant, and plaintiff appeals.
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Appeal from Union District Court. — Hon. Jno. W. IIaryey, Judge. This is an action in equity to restrain the defendant, who is treasurer of Union county, from proceeding to collect certain taxes by the sale of real estate, claimed to be owned by the plaintiff. There was a decree for the defendant, and plaintiff appeals. Section 865 of the Code of Iowa provides that taxes upon real estate shall be a perpetual lien thereon against all persons except the United States and the state of Iowa, but taxes upon personalty are made by that section only a lien upon any real property owned by such…
1Opinion of the CourtItoTHBOCK, J.
The cause was submitted to the •court below upon an agreed statement of facts. It involves less than one hundred dollars, and the certificate of the trial judge, which is the basis of the appeal, shows the following facts in substance : ' In June, 1886, •one W. K. Syp executed to the plaintiff a mortgage upon certain real estate to secure the payment of ten thousand dollars and interest. Syp failed to pay the interest which became due January 1, 1887, and, at the March term, 1887, of the district court, plaintiff *736recovered a judgment against Syp for theoverdtíe interest, and a decree of…
2Cited by13 opinions
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- State v. Central Trust Co.Court of Appeals for the Eighth Circuit · 1899
- Scottish American Mortgage Co. v. Minidoka CountyIdaho Supreme Court · 1928
- Lobban v. State ex rel. CarpenterWyoming Supreme Court · 1901
- Linn County v. SteeleSupreme Court of Iowa · 1937
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