Early v. Whittingham
Supreme Court of Iowa
Appeal from Woodbury District Gourt. The petition states that the plaintiff is the owner of certain real estate described in the petition, and that his title is derived from and through a sale of the premises for delinquent taxes, and a conveyance to the parties under whom the plaintiffs claims by the treasurer of the county; that the plaintiff is in the constructive possession of the premises, and has paid all the taxes thereon since the sale.
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Appeal from Woodbury District Gourt. The petition states that the plaintiff is the owner of certain real estate described in the petition, and that his title is derived from and through a sale of the premises for delinquent taxes, and a conveyance to the parties under whom the plaintiffs claims by the treasurer of the county; that the plaintiff is in the constructive possession of the premises, and has paid all the taxes thereon since the sale. The answer denies the allegations in the petition, and states that the alleged sale was fraudulent and void, because there was no assessment, levy or…
1Opinion of the Court
Seevebs, Ch. J.
I. It was held in McCready v. Sexton, 29 Iowa, 356, that an assessment, levy and sale were essential to the validity of a tax sale, and that the deed was only presumptive evidence of the existence of either or all of these requisites. By the introduction of the deed the plaintiff has made out his case, and the burden is cast on the defendant. The plaintiff insists that his frima facie case is strengthened by the tax warrant which was introduced in evidence, and is as follows: “ District Clerk’s office, O’Brien County. I hereby certify that the within tax list for the year 1860…
2Cases cited3 opinions
- McCready v. Sexton & SonSupreme Court of Iowa · 1870
- Everett v. BeebeSupreme Court of Iowa · 1873
- Huntington v. FisherSupreme Court of Iowa · 1869
3Cited by20 opinions
- Barke v. EarlySupreme Court of Iowa · 1887
- Cain v. EhrlerSouth Dakota Supreme Court · 1914
- Roberts v. DeedsSupreme Court of Iowa · 1881
- Hutchison v. BrownSupreme Court of Oklahoma · 1916
- Hintrager v. KieneSupreme Court of Iowa · 1883
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