Legal Opinion

Parker v. Cochran

Supreme Court of Iowa

Decided October 21, 1884PublishedCited by 7 opinions

Appeal from Olay Ovreuit Oourt. Action to set aside a tax deed, and for other relief. The defendant demurred to the plaintiff’s petition, and the demurrer was sustained. The plaintiff elected to stand upon his petition, and judgment was rendered against him for costs. He appeals.

1Opinion of the CourtAdams, J.

The petition states, in substance, that the plaintiff is the owner of the land in question; that it was sold at one sale for the taxes of 1873, 1874, 1875 and 1870, and the deed in question was issued upon such sale; that the sale was invalid, for the reason that the delinquent taxes for the first three years above mentioned were not brought forward, as required by law, and for the further reason that there was no valid assessment for any of the years, because the taxes for the first two years were not assessed to any person by name, nor were the words “unknown owner” inscribed upon the page…

2Cases cited1 opinion

  1. Fuller v. ArmstrongSupreme Court of Iowa · 1880

3Cited by7 opinions

  1. Woodbine Savings Bank v. TylerSupreme Court of Iowa · 1917
  2. Carter v. CemanskySupreme Court of Iowa · 1905
  3. Schoenwetter v. OxleySupreme Court of Iowa · 1931
  4. Flanders v. Inter-Ocean Reinsurance Co.Supreme Court of Iowa · 1940
  5. Irwin v. BurdickSupreme Court of Iowa · 1890

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