81 Iowa 629 | Iowa | 1891
The land in controversy was conveyed to plaintiff by a patent from the general government, which was dated December 1, 1859. On the fifteenth day of that month plaintiff conveyed the land to Alfred M. Elam, to be held by him in trust for plaintiff. In the year 1866, or 1867, Elam reconveyed the land to plaintiff by a deed which was never recorded, and which is now lost. Neither plaintiff nor Elam paid any taxes on the land. On the fourteenth day of December, 1865, the treasurer of Sioux county issued to E. L. Stone a tax deed for the land, on account of an alleged sale thereof made on the fourteenth day of November, 1860, for delinquent taxes for the years 1858 and 1859. The deed so issued was recorded on the third day of January, 1866. On the fifteenth day of October, 1869, a second tax deed for this land, which recited that it was made in obedience to a writ of mandamus issued from the district court of Woodbury county “in place of and instead of” the deed first named, was executed. The second tax deed was recorded on the third day of December, 1869. On the twenty-fifth day of September, 1869, Stone conveyed the land to Eli Johnson by a deed which was recorded on the thirtieth day of the same month. On the fifth day of November, 1869, Johnson conveyed the land to Oliver Wilder man by a deed which was recorded on the next day. On the first day of December, 1879, the land was sold for the delinquent taxes of 1878, and on the second day of January, 1883, a treasurer’s deed therefor was executed to the defendant, and recorded on the sixth day of that month. Prior to the year 1884, the land was unimproved and unoccupied. In that year the defendant took actual possession of it, and had one acre thereof broken. In the next year he had ten acres more broken and cultivated. In the summer of the year 1887, one Edwards, acting for the plaintiff,
The plaintiff contends that at the time of the sale under which the deed to defendant was executed the delinquent tax for which the sale was made was not entered on the tax list of 1879, as required by section 845 of the Code ; also, that at the time when the notice of the expiration of the time for redemption should have been served the land was taxed in the name of Wilderman, but that the notice required by law was not served upon him. It is also claimed that the tax sale of 1860, and the tax deeds based thereon, were invalid, for reasons which it is not necessary to state. The defendant denies the alleged defects in the tax deed of 1883, and insists that the plaintiff is estopped to maintain this action. The evidence tends to show that the notice of the expiration of the time for redeeming from the sale of 1879 was defective. Appellee, however, contends that the facts disclosed by the record should estop appellant from asserting any title to the land, and we are of the opinion that the claim is well founded. It is not shown when the land was entered, but it is quite satisfactorily shown that during the period of nearly twenty-eight years, which elapsed from the time of plaintiff’s conveyance to Elam until the commencement of this action, the plaintiff, knowing that his interest in the land was not disclosed by the record, stood silently by and saw others, in good faith, discharging the obligations which, if his claims be true,
In ordinary cases, mere lapse of time might not estop the owner of the fee from asserting his title as against a tax deed issued on insufficient notice, but the circumstances of this case are peculiar. Although it was the duty of appellant to pay all taxes legally levied upon the land while he owned it, he wholly failed to do so. He does not claim that his failure was the result of oversight or misfortune, or other cause which might to some extent excuse the failure. It is true he says he could not get the money to use for that purpose, but the facts which appear of record satisfy us that the reason given was not the true one, and that he failed to pay the taxes and redeem the land from tax sale because until recently he did not deem the land of sufficient value to justify the expense. Instead of being diligent to protect his interests, he concealed them, neglected his duty, and saw others expend money and labor in
The decree of the district court is affirmed