56 Iowa 747 | Iowa | 1881
Lead Opinion
The treasurer of Howard county, by deed executed and filed, for record on the 17th day of May, 1866, and purporting to be in pursuance of a tax sale on April 29th, 1863, conveyed to McClure Cowan the SW¿ of N W¿ 2, 98, 12. At the same time, and purporting to be in pursuance of a tax sale held on the same day, the treasurer of Howard county conveyed to McClure Cowan the NJ NJ N W¿ and the SEJ NW| 2, 98, 12. This deed also conveyed several other tracts in different sections, townships and ranges. The said treasurer by deed executed July 28, and filed for record August 6,1869, and purporting to be in pursuance of a sale held on October 3d, 1864, conveyed to J. H. Easton the SJ of the N W¿ of N W J, 2, 98, 12. These several deeds include all the lands in controversy. On the 10th day of September, 1869, McClure Cowan conveyed to W. Strother and. L. Bullis by quit claim. Afterward, Strother quit claimed to Bullis. On July 10th, 1872, James H. Easton conveyed •by special warranty to L. Bullis. In this manner Bullis became invested with the tax title to all the land in controversy. On the 28th day of April, 1871, the treasurer of Howard county executed to McClure wOowan two tax deeds, each purporting to be as a duplicate of the deed executed May 17, -1866, one conveying the NJ N|, NW¿, and the other the SEJ NW|, 2, 98, 12. Bullis and his grantor have paid the taxes on the lands from 1869 to 1876, both inclusive.
On April 16, 1877, Austin Corbin, the holder of the patent title, conveyed the entire N W¿ 2, 98,' 12 to the defendant Marsh, and he claims title to the lands under this con
1. It is urged that there was no advertisement of the sale as required in § 764 of the Revision. The. tax deed is conclusive evidence of the advertisement. See Madson v. Sexton, 37 Iowa, 562, and cases cited.
2. It- is claimed that there could have been no legal sale on April 29th, 1863, because there was no regular saje on the first Monday in October, 1862, from which an adjourn
3. The evidence shows that after the first Monday in October,.1862, sales occurred at intervals of less than two ■ months, until the sale occurred under which the plaintiff claims. It is objected that the register of sales contains no note of any adjournment of any of the sales. It is not necessary that the record should show an adjournment of the sale where the sale occurs at a time other than the first Monday in October. The deed is at least prima facie evidence of the regularity of-the proceedings in this respect. Easton v. Savery, 44 Iowa, 654; Eldridge v. Kuehl, 27 Id., 160; Sully v. Kuehl, 30 Iowa, 275; Love v. Welch, 33 Id., 192; Lorain v. Smith, 37 Id., 67.
4. The evidence shows that after the regular sale in.Octo- ■ her, it was customary for the treasurer to keep the sale open from day to day, in order that any one who desired might come in* and make selections, which were entered up sold. The tax sale register shows a sale to McClure Oowan, April 29, 1863, of 12,983 acres. The evidence does not show in what manner the sale was conducted on that day. It is claimed by appellant that the facts bring the case within the doctrine of Butler v. Delano, 42 Iowa, 350; Thompson v. Ware, 43 Iowa, 455; and Miller v. Corbin, 46 Id., 150. In those cases it .was affirmatively shown that there was no ad-journment of the sale to the day named, and that there was no public offering of the lands. These facts do not affirmatively appear in this case. The case comes more nearly within the doctrine of Leavitt v. Watson, 37 Iowa, 93. The prima facie case made by the deed is not rebutted, and more
This case is decisive of the right of the plaintiff to the affirmative relief asked. See also Lewis v, Soule.
Affirmed.
Rehearing
ON REHEARING.