63 Iowa 275 | Iowa | 1884
I. The plaintiff alleges in his petition that in 1863 the Dubuque & Sioux City Railroad Company conveyed certain lands, describing them, all situated in "Webster eounty, to the Iowa Homestead Company, a corporation organized under the laws of this state, which, in good faith, and in the belief that it held the title to the lands, paid the taxes assessed thereon from the date of the conveyance to the year 1872, amounting to the sum of $3,819.45. These taxes were paid as they became due for the years intervening between the dates named. It is averred that the defendant was the real owner of the lands, of which the Homestead Co. had no knowledge or notice until the year 1873; that defendant has paid no part of the taxes; that the county refuses to refund to plaintiff any part of the sums paid; and that defendant, as the legal owner of the lands, was justly bound to pay the taxes. The petition alleges and shows that the Iowa Homestead Company has assigned and transferred to plaintiff its claim and cause of action arising upon the payment of the taxes. The relief prayed is for an accounting and a decree for the amount found thereon to be due plaintiff, which shall be made a lien upon the lands, and for general relief.
The answer of defendant admits the allegations of the petition as to the conveyance of the lands to the Homestead Company and the title thereof being vested in defendant, and that she has not paid the taxes which plaintiff seeks to recover. Other allegations of the petition are denied. As a defense to the action, the answer pleads a prior adjudication in an action between the Homestead Co., as plaintiff, and the defendant and her grantor, the Des Moines Navigation & Railroad Co., and others, as defendants, finally determined by the supreme court of the United States in 1872. As further
The death of defendant, Grace II. Litchfield, having been suggested, the administrator of her estate, Edwin C. Litchfield, was substituted as defendant, and as such appeared in the case. This action is triable de novo in this court.
II. We will proceed to the discussion of all the questions raised by the counsel of the respective parties, considering first those presented on the part of defendant. In view of the fact that we decide all questions discussed in the brief for defendant, it is not important to inquire whether there was a cross appeal by that party. The appeal by plaintiff brings the case here for trial de novo, upon which all questions made by the respective parties may be decided.
It is shown by an agreed statement of facts that defendant held title to the land in 1863.
It appears from the foregoing statement that defendant had no such interest in the action that the decision and judgment therein would bind her. It cannot be claimed that, had the judgment been against the defendants, she would have been bound thereby. Nor does it appear that any relation of agency or tenancy existed between her and the defendants, or any of them, which authorized them to defend the suit for her benefit. While one.of the defendants was probably her grantor, yet she, had held the title from a time anterior to the payment of the taxes in controversy in this case. No recovery could have been had against any of them for the amounts paid upon the taxes on her land.
. Counsel for defendant, in support of his position, cites Chicago v. Robbins, 2 Black, 418. But the party held to be bound by the judgment was liable over to the party against whom the judgment was rendered. No such liability on the part of defendants exists in this case. McNamee v. Moreland, 26 Iowa, 96, is also cited. But the party to the action was either a tenant or grantee of the party pleading the estoppel, and, doubtless, had the right to recover against him. Nothing of the kind is in this case. Counsel on this point cite Conger v. Chilcote, 42 Iowa, 18, in which the relation of agency existed between the party prosecuting the suit and the person sought to be bound b}r the estoppel. We conclude that the defense of former adjudication is not established.
In this case, defendant enjoyed the benefits of the payments made by plaintiff from the very day the payments were made. Her lands thereby were relieved from tax sales and the attending penalties, and they were preserved to her against titles which would have been perfected under such sales. These benefits began oxx the vexy day of payments. The law will hold plaintiff liable for these advaxxces, for the reason that she ought, ex aequo et bono, to reimburse defendant, with interest from the day of payment. This conclusion we announced in Goodnow v. Stryker, 62 Iowa, 221.
The plaintiff in our opinion is entitled to a lien upon all the lands collectively for the gross amount of the payments for taxes, with interest as above pointed out. We discover no ground upon which we can support the conclusion, of the court below, that each tract of the lands is subject to a lien for no greater sum than the taxes levied thereon, with interest. Plaintiff cannot enforce the lien of the county for the taxes, nor is he subrogated to the rights of the county. That lien and those rights were discharged and satisfied by the payment of the taxes. The lien to which he is entitled arises in equity, which will perfectly protect him, without subjecting him to delay, expense, and probable defeat of his equities to some extent, by imposing the lien upon the separate tracts of land. Defendant, as she is bound by the law and good conscience to pay the sums expended by plaintiff, can interpose no objection to the enforcement of the judgment against part or all of the lands. As she is found to be the debtor of plaintiff, she ought not to dictate a remedy which may fall short of full relief. In good conscience she ought to pay plaintiff without an execution, and in that case the character and extent of the lien would be of no concern to her. It is not made to appear that any other parties are interested in the lands.
The decree of the court below will be reversed, and the cause remanded for a decree in accord with this opinion, or, at the option of plaintiff, such a decree may be entered in this court.
Reversed.