81 Iowa 455 | Iowa | 1890
III. It appears that the land was assessed in the name of I. P. Sams upon the assessment book of 1877. Appellant contends that the presumption is that the land continued to be taxed in the name of Sams, and notice was, therefore, necessary to him. That presumption, however, is overcome by the evidence, which shows that Sams conveyed the land to James I). Wright, upon whom notice was served six years prior to the time of serving notice. The testimony of the treasurer and auditor shows that the tax lists for 1882 and 1883 were blank, with a very few exceptions, as to the names of owners in the column so headed, and that the treasurer entered names in that column at the time taxes were paid to him. The name J. A. Brown appears in that column in the list for 1882 and 1883, and was evidently put there after the tax list passed into the hands of the treasurer, as the auditor testifies that he had no clerk, and that the name was not written by him. If the tax list fails to show in whose name the land was taxed at the time for giving notice, and no one in was
This discussion leads us to the conclusion that the decree of the district court should be aeeirmed.