42 Iowa 131 | Iowa | 1875
-The note sued on is non-negotiable and subject to any defense which the maker had against the assignor thereof before notice of the assignment to the plaintiff. Rev., Sec. 1796. The court below recognized this rule of the statute, in the decision of the case, and allowed, as a set-off against the note held by plaintiff, the taxes on the land for 1868, and the sum paid by defendant to redeem the same with interest, also the balance due on the note held by defendant against the plaintiff.
The land was sold by the plaintiff in 1867 or 1868, according to the finding of the court, whether„ before or after Nov. 1st of the latter year is not found, but the court presumed against the grantor that it was afterward, and held him liable to pay the taxes for that year, and which were a lien on ffhe land when he sold it.
The judgment of the Circuit Court must be
Affirmed.