77 Iowa 692 | Iowa | 1889
I. The actions were originally commenced by the plaintiff, Jenswold, against other Parties> i°r the purpose of quieting his patent title, and decrees were entered in his iavor. The appellees herein intervened m the actions, and claimed the lands under certain tax deeds. Jenswold joined issue with appellants, and claimed that the tax deeds were void, and conveyed no title.
It appears from the record that on the fifth day of December, 1881, said John Doran became the purchaser at tax sale of a one hundred and sixtieth interest in one of the forty-acre tracts, and that in consideration of said purchase he paid the delinquent taxes on the whole tract. At the next annual tax sale, which was held in December, 1882, the remainder of the same forty-acre tract was delinquent for the taxes for 1881, and was offered for sale, and Doran bought the whole of the same, being one hundred and fifty-nine one hundred and sixtieths thereof, for the amount of taxes due thereon, and at the same sale he bought the whole of another of the forty-acre tracts in dispute for the delinquent taxes due thereon. It thus appears that at the tw;o tax sales,
Appellant insists that all of these sales were void because, as he claims, the purchasers did not designate by their bids that they offered to pay the taxes for a designated undivided fraction of the land. He claims that the “list” of lands advértised for sale for taxes shows that the bids were made, not upon fractional undivided interests, but for “two acres” and “one-half acre.” But, conceding that the tax-sale list does show that acres and fractional parts of acres were bid instead of undivided fractions of the whole tract, the sales cannot, for that reason, be held to be void. The tax-sale record, which is the authoritative record of the sales, shows that the bids were made upon fractions of the
III. Lastly, it is claimed that sales in 1882 were void because the delinquent taxes for 1881 were not carried forward upon the tax books as required by section 845 of the Code. This objection to the sales does not appear to be sustained by the evidence.
Affirmed.