76 Iowa 665 | Iowa | 1888
III. Appellees rely in part upon a quitclaim deed
3 ' payment oi~' "piatatuf1: by waiver;' IV. Appellees insist that appellant is not entitled to maintain these actions, for thé reason that he has not paid all the taxes due upon the land. The actions were commenced on the twenty-third day of September, 1886. At that time the second installment of the taxes on the land .claimed by Morse was unpaid. It was paid by firm on the thirtieth day of October, 1886. The first installment of the taxes of 1886 was paid by Morse, April 28, 1887, and the second installment was unpaid at the date of the trial, to-wit, June 8, 1887. All the taxes on the land claimed by Wells were paid when the action against him was commenced, but the taxes of 1886 were allowed to become delinquent, and were paid by Wells June 6, 1887. The taxes for 1885, on the land claimed by Mitchell were not paid, and the land was sold for these taxes'on the third day of January, 1887. It is not shown that the taxes of 1886 are paid. It is claimed .by appellant that the requirements of the statute are answered by showing that the taxes have been paid by some one at the date of trial; also that, if this be not true, appellees have waived the right to object that appellant failed to pay taxes due when the actions were commenced. Before plaintiff can question the tax titles of defendants he is required to show title in himself, and also “that all taxes due upon the property have been paid by such person or the person under whom he claims.” Code, sec. 897. This provision does not apply to taxes paid by the tax-sale purchaser. Taylor v. Ormsby, 66 Iowa, 111; Adams v. Burdick, 68 Iowa, 668. The question now presentéd for our determination was considered in Adams v. Burdick, but not decided. The statute requires the- plaintiff to state in his petition facts sufficient to entitle him ■ to
Reversed.