74 Iowa 108 | Iowa | 1888
I. This case was submitted upon ' the pleadings and an agreed statement of facts, and therefrom we find that in 1879 R. B. Johnson owned the lands in controversy, and was a member of the partnership of Grant & Johnson. On the twenty-second day of June, 1882, R. B. Johnson conveyed the
II. The book prepared by the treasurer, in which he entered the delinquent personal property taxes, is one unknown to the law, and, therefore, it cannot be assumed that the plaintiffs'had any knowledge of such book, and they were not bound by its contents. It clearly appears that the personal property taxes were not carried forward as provided in Code, section 845,, and, therefore, the sale for such taxes is invalid. Cummings v. Easton, 46 Iowa, 183 ; Harwood v. Brownell, 48 Iowa, 657 ; Jiska v. Ringgold County, 57 Iowa, 630.
Affirmed.