141 Iowa 336 | Iowa | 1908
Tbe record in this case is quite complicated, and not a little difficult to understand, but we gather therefrom the following facts: Prior to September 28, 1901, the plaintiff owned among other tracts in the same section, twenty-three and three-quarter acres of land in section 27, township 74, range 8, in Washington County. Of this land fifteen acres constituted a part of the west half of the southeast quarter of the northeast quarter of said section, while the remainder lay on the other side of the half section line. The land now in controversy is the north five acres of the fifteen-acre tract. On the date above named plaintiff conveyed the twenty-three and three-quarter acres to one Simpson, who held the same until the year 1905, when he reconveyed all of the tract to plaintiff. In 1902 Simpson, who then owned no other land in said section, paid the taxes on the entire twenty-three and one-half acres for the year 1901, and on October 28, 1903, offered to the county treasurer to make payment of the taxes thereon for the year 1902. It appears, however, that none of the land had been assessed in his name, and the five acres in question were assessed to one Van Sant, a former owner, while the rest of the twenty-three and one-half acres was included in the assessment to the plaintiff Burchardt, who was the owner of several other small tracts in the immediate vicinity. The description of Simpson’s land being somewhat complicated, he or the treasurer, or both, appear to have become confused over, it, with the result that the treasurer received the taxes,
The case of People v. Wemple, 144 N. Y. 478 (39 N. E. 397) is quite in point. There the comptroller, acting in ignorance of certain material facts, and having-granted an order permitting a redemption from tax sale, was asked to reconsider his action, but refused, on the ground that he had no power to correct or change the order when once made. On certiorari this position was held to be sound, the court saying: “Ilis action, so far as it was of a judicial character, was bounded and controlled by the strict and limited jurisdiction conferred by
led by the conduct or 'mistake of said officer, a court of equity will grant him relief. Corning v. Davis, 44 Iowa, 622; Henderson v. Robinson, 76 Iowa, 603; Hintrager v. Mahoney, 78 Iowa, 537. The case at bar appears lo come fairly within the equitable principles recognized and applied in our precedents. AYheu the treasurer found that the sale was erroneous, and made entry of such finding upon the sale book, it necessarily had the effect to remove that tract of land from the list of those for which a deed could properly be issued, until at least such finding had 'been properly set aside or’canceled by some competent tribunal. It follows that the tax deed should have bpen set aside by the trial court.
- The record does not fairly disclose whether the defendant has paid any taxes upon the property pending this litigation for rvhieh he has an equitable claim to be reimbursed, but if there be any, his rights can be protected by the final decree.