129 Iowa 381 | Iowa | 1906
The entire controversy as presented by the record before us centers upon the validity of the tax title to the property in question, held by plaintiff through mesne conveyances under a tax deed issued by the treasurer of Linn county. The tax sale upon which the deed is based took place December 4, 1899, and was for the delinquent taxes of 1898. The deed was issued and placed of record on April
The tax deed was issued in the name of L. II. Mc-Quitty, to whom the certificate of sale had been assigned by the tax sale purchaser. It was based upon an affidavit of one George W. Wilson, stating, among other things, that the property was vacant, and that J. F. Dean, the person to whom assessed, was a nonresident of Linn county; also proof of service by publication of -a notice addressed to J. F. Dean and Celia M. Cook, such publication being had in manner and form as required by law. The appellee places reliance upon the tax title thus acquired, and the subsequent mesne conveyances, to sustain the decree quieting his title. The appellants attack the tax deed upon substantially two grounds: (1) That said L. II.'McQuitty was not the lawful owner and holder of the certificate of tax sale; the true and beneficial owner being John A. Eeed. (2) That, although the death of J. F. Dean and the appointment and qualification of Charlotte Dean as administratrix of his estate was personally well known to said Eeed and Wilson, no attempt was made to serve notice upon said Charlotte Dean, either personally or as administratrix. By reason of these matters the defendant asks that she may be permitted to redeem. We may consider such matters in the order stated.
But counsel for appellant insist that under the circumstances notice was necessary to be given to the administratrix of Dean. ’ There is no merit in this contention. Not only is the statute solely authoritative, but it measures all the requirements to a perfect title. If the Legislature had
We conclude that the tax deed carried title, and this conclusion makes it unnecessary to discuss any of the other questions raised in argument. — -Affirmed. .