Merriam v. Moody's Executors
Supreme Court of Iowa
Appeal from Lee District Court. Municipal corporations : power to levy and collect taxes: when it exists. — Action of right to recover possession of part of lot 11, block 63, Keokuk. It is admitted that the legal title is in the defendants unless the same was divested by a tax deed of the premises in controversy, executed to the plaintiff by the collector of the city of Keokuk. This tax deed is the sole foundation of the plaintiff’s title.
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Appeal from Lee District Court. Municipal corporations : power to levy and collect taxes: when it exists. — Action of right to recover possession of part of lot 11, block 63, Keokuk. It is admitted that the legal title is in the defendants unless the same was divested by a tax deed of the premises in controversy, executed to the plaintiff by the collector of the city of Keokuk. This tax deed is the sole foundation of the plaintiff’s title. This deed is in the record, dated February 29, 1860, and in substance recites, that on the 23d day of September, 1857, the collector of the city of Keokuk…
1Opinion of the Court
Dillon, Ch. J.
l. Corporation municipal: powers which it may cxsr* cisc. This ease is not governed by that of McNamara v. Estes (22 Iowa, 246), because distinguishable from it in three different particulars. A JLJie sale in that case was after the act of ^ March 22, 1858, “ Concerning taxes levied by municipal authorities ” (Eev. § 1144). The sale in this case was before the passage of that act.-
In that case the plaintiff was seeking to collect by suit. In this case the plaintiff seeks to recover upon his tax deed as the source and evidence of an absolute and irredeemable title. In addition to…
2Cases cited5 opinions
- Striker v. KellyNew York Supreme Court · 1845
- Clark, Dodge & Co. v. City of DavenportSupreme Court of Iowa · 1863
- Mayor of Baltimore v. HowardCourt of Appeals of Maryland · 1824
- McNamara v. EstesSupreme Court of Iowa · 1867
- Ham v. MillerSupreme Court of Iowa · 1866
3Cited by38 opinions
- Southern Constructors, Inc. v. Loudon County Board of EducationTennessee Supreme Court · 2001
- Hawkeye Foodservice Distribution, Inc. v. Iowa Educators CorporationSupreme Court of Iowa · 2012
- Van Eaton v. Town of SidneySupreme Court of Iowa · 1930
- State v. HutchinsonUtah Supreme Court · 1980
- City of Council Bluffs v. CainSupreme Court of Iowa · 1983
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