72 Iowa 746 | Iowa | 1887
I. Defendant did not file with the county auditor duplicate receipts for the taxes paid by him on the property for the years subsequent to the ex ecu-^on ^ax deed. The judgment of the circuit court requires plaintiff, in making redemption, to pay these taxes, together with the inter-egt an(j peuap;y thereon provided by section 890 of the Code. Her appeal is from this part of the judgment. We held in Slyfield v. Barnum, 71 Iowa, 245, that section 889 of the Code, which provides that, if the tax purchaser “ neglect to file such duplicate receipts with the auditor before the redemption, such tax shall not be a lien upon the lands, and the person paying such tax shall not be entitled to recover the same of the owner of such real estate,” applied only to cases where the redemption was made by paying the money to the auditor, and that, when the redemptioner, after the execution of a tax deed, goes into a court of equity to
It was held in Dungan v. Von Puhl, 8 Iowa, 263, and Wolcott v. Townsend, 49 Id., 456, that the occupying claimant should be charged with the rental value of the property for the purpose for which he used it. The property involved in both of those cases was farm land. The property in each was wild and uncultivated when the claimant took possession, and he reduced it to cultivation, and the holding was that he should be charged with the rental value of it as cultivated land during the time it was so cultivated. But it was said in the first case that he ought not to be charged with the rental value of the buildings and farm fixtures erected by him; and that, we think, is the true rule. The owner is entitled to be compensated for the use of his property; but there is no ground, either legal or equitable, upon which he can
Modified AND Affirmed.