144 Iowa 168 | Iowa | 1909
Plaintiff was the owner of certain lots in the city of Sioux City, and be brings this action in equity to set aside certain tax deeds issued to one J. Hunter, and to redeem the lots from the said sale. He also asks that be be permitted to redeem from a second tax sale of said lots to defendant D. S. Lewis and to It. R. Martin. It appears from the record that on December 6, 1898, a tax sale of the premises in question was bad,
The statute relating to this matter provides: “Service shall be complete only after an affidavit has been filed with the treasurer, showing the making of the service, the manner thereof, the time when and the place where made, and under whose direction the same was made; such affidavit to be made by the holder of the certificate or by his agent or attorney; . . . which affidavit shall be filed by the treasurer . . . and the right of redemption shall not expire until ninety days after the service is complete.” Code, section 1441. The general rule is that the requirements of such a statute must be fully met. This is one of the steps necessary to cut off the right of redemption; and, if there be any substantial omission therefrom, the right of redemption is not cut off. See Grimes v. Ellyson, 130 Iowa, 286; Peterson v. Wallace, 140 Iowa, 22; Barcroft et al. v. Mann et al., 125 Iowa, 530; Bradley v. Brown, 75 Iowa, 180; Ashenfelter v. Seiling et al., 141 Iowa, 512. Turning again to the statute, it will be observed that the affidavit of service must show the manner thereof, the time when
The decree seems to be right, and it is affirmed.