108 Iowa 260 | Iowa | 1899
— I. There is no doubt to our minds that plaintiff stands as to his rights \mder the tax deeds issued to Farrell, as -would the trust company were it the plaintiff asking the same relief. By this we mean that there are no intervening equities in his behalf.
Appellant cites a number of cases in support of his contention, and among them that of Oswald v. Wolf, 129 Ill. 200 (21 N. E. Rep. 839), being strongest in his favor, and yet it will be seen that its facts are so different as to make it distinguishable from this case. It will be understood that it was thought to be distinguishable from Lewis v. Ward, supra, by that court, for it followed that case without a reference to it. Powell v. Lantzy, 173 Pa. St. 543 (34 Atl. Rep. 450), is cited by appellant. We have cited Maul v. Rider from the same state as sustaining, to some extent at least, our conclusions. These cases, cited by appellant, state a rule peculiarly applicable to owners of land purchased after an incumbrance has attached, and for the discharge of which he is under no obligation arising from his acquisition of the property, and as to such he may perfect or better his title by a purchase at a tax sale. We do not see that such a rule has ever been held as to a mortgagee, and, in fact, the reasons do not exist for it. They are usually, if not always, against it. It is said, as against the defendant’s claim, that he does not show that he, or Oox, his mortgagor, had title to the property at the date of the tax sale, but we think the facts appear throughout the record as we have stated them.