68 Iowa 430 | Iowa | 1886
The defendant insists that the tax sale was void because the land was not sold for all the taxes which were delinquent. He refers us to section 871 of the Code, which is as follows: “ On the first Monday in October, in each year, the county treasurer is required to offer at public sale at his office all lands, town lots, or other real property on which taxes of any description for the preceding year or years shall remain due and unpaid, and such sale shall be -made for and in payment of the total amount of taxes, interests and costs due and unpaid on such real property.” Counsel insists that the treasurer has no power to sell real estate for any part of the delinquent taxes. But this court in the numerous cases in which it has had occasion to construe section 897 of the Code, which makes a deed conclusive evidence of certain facts therein recited, has, we think, impliedly, at least, settled this question against the position urged by defendant. See McCready v. Sexton, 29 Iowa, 356, and many other cases cited in Miller’s Code, 227. In Preston v. Van Gorder, 31 Iowa, 250, it was held that a sale of land for taxes frees it, in the hands of the purchaser, from any and all liens thereon for delinquent
Counsel further claim that the only power authorizing a sale for less than the full amount of delinquent taxes is found in chapter 79 of the Acts of the Sixteenth General Assembly, (McClain’s Code, 216.) That is an enactment providing that when land lias been advertised and offered for sale for two years, and not sold for want of bidders, it may then be advertised and sold to the highest bidder. AYe do not think this statute affects the question now under consideration. This sale was not made under that act, and it adds nothing to the force of section 871 of the Code, which requires that the sale shall be made for and in payment of the total amount of tax.
The decree is affirmed on botli appeals, and each party will pay his own costs in this court.
Affirmed.