76 Iowa 603 | Iowa | 1889
— I. The plaintiff seeks in this action to establish and enforce his right to redeem certain land from a tax sale upon which a tax deed was issued to the ancestor of the heirs, who are made defendants in the suit, and the intestate of the administrator, who is also a defendant. The plaintiff bases his right to redeem upon the alleged facts that he is the owner of the land, holds the title thereof, and that he paid to the treasurer of the' county the taxes due on the land for which it was sold, to be applied to the payment of the taxes. The defendants resist plaintiff’s claim of right to redeem on the ground that, as they allege, he fails to show that he holds title to the land entitling him to redeem. They also deny that payment of the taxes was made to the treasurer, so that it would release the land from 1'iability to sale. The land was sold by the county treasurer in 1878 for the delinquent taxes of 1877, and a tax deed was issued in 1882. The lands were assessed to plaintiff for 1877, and for some subsequent years. The county treasurer prepared a list of the lands in the county, therein represented to be owned by and assessed to plaintiff, showing a description of the
II. The plaintiff was authorized to rely upon the treasurer for the correct application of the money sent to him to pay the taxes, and his failure to pay the taxes and to make such application' is ground upon which plaintiff may redeem from a tax sale for such delinquent taxes. Tax-payers are authorized to rely upon the county treasurer for the proper application of the money given to them for the payment of taxes, and justice and the law will not permit them to lose their lands through the . mistakes of officers of the law, in whom they were authorized to confide, by the misapplication of such money. The principles upon which these conclusions are- based are announced and supported in Corning Town Co. v. Davis, 44 Iowa, 622.
No other questions in the case demand consideration. The decree of the district court is reversed, and the cause will be remanded for a decree enforcing plaintiff’s right to redeem.
Reversed.