125 Iowa 530 | Iowa | 1904
The taxes on lots 16 to 22, inclusive, in Mann’s Addition to Auburn Heights, now included in the city of Des Moines, became delinquent, and, to satisfy the same, each lot was sold separately December 4, 1894, to L. M. Mann, and certificate of sale executed to him for each. These several certificates were assigned to the defendant B. E. Mann, to whom the treasurer of Polk county issued a deed February 2, 1900, which was duly recorded shortly afterwards. Thereafter Mann conveyed the lots to the defendant Strathern. The tax deéd is assailed as having been issued without proper notice, on such service thereof as the law required. Lots 17 and 18 were taxed in the name of L. M. Mann, and lots 16, 19, 20, 21, and 22 in the name of James M. McOaughan. The notice was directed “ to J. M. McOaughan ” only, described all the lots, and stated “ that the right of redemption will expire and a treasurer’s deed for said lots will be made unless.redemption from such sale be made within ninety days from the completed service of this notice.” This was dated September 9, 1899, and indorsed thereon was the following: “ I hereby accept due and legal service of the above notice. James M.' McOaughan.” A similar notice, directed “ to occupant,” was indorsed:
*532 “ I hereby accept due and legal notice of the above notice. J. C. Booton.” To these was attached thé affidavit of B. E. Mann, as owner of the certificates, “ that the property described in the above notice is now taxed in the name of J. M. McOaughan and under my direction said notice was served on J. M. McOaughan, also on J. O. Booton, occupant, by their accepting service of the same on the 9th day of Sept. A. D. 1899, as appears on said notice.”
Some of the contentions of appellant are settled by previous decisions of this court. Jenswold v. Doran, 77 Iowa, 692; Stoddard v. Sloan, 65 Iowa, 680.
The decree will be modified so as to permit redemption of all the lots by the payment of $22.07, with a penalty of eight per cent, added, and interest on the total amount at eight per cent, per annum from December 4, 1894, within ninety days from the filing of this opinion. Section 1436, Code.— Modified and affirmed.