65 Iowa 354 | Iowa | 1884
The statute in force under which the levy was made is chapter 152 of the Acts of (1858) the Seventh General Assembly, and section 38 of said chapter provides that “the board of equalization shall levy the requisite taxes for the current year in accordance with law, and shall record the same in the proper book.” The record-book containing the proceedings of the board of equalization for the years 1859 and 1861, and the record of the board of supervisors for subsequent years, show that taxes were duly levied for said years; but the record-book of the board of equalization fails to show a levy of taxes for the year 1860. Is it essential that the levy be entered or recorded in a book kept for that purpose, or is the statute in this respect directory? In Higgins v. Reed, 8 Iowa, 298, the question was whether it is essential to the validity of a school tax levied or voted by a school-district that the proceedings should be recorded in a book; and it was held that the statute was directory only, and in that case the only record evidence of the levy was “ kept on half sheets and quarter sheets of paper not bound in book form,” and the tax was held to be valid. The same rule must prevail in this case, and therefore the statute must be regarded as directory, and that it is not essential to the validity of the tax in question that it was entered or recorded in the book kept for that purpose.
II. The plaintiff introduced in evidence the tax deed, and the following papers, writings or records:
“According to.the requirements of the revenue law, John E. Cragg, acting county judge, Charles Bergk, treasurer, and Nathaniel S. Ames, county surveyor, met as board of equalization, at the county seat of said county, for the purpose of fixing the rate of taxes for the year 1860, viz.: County tax, four (4) mills; school tax, one (1) mill; bridge tax, for paying iuterest on county bonds issued by the county, two (2) mills.
“ In testimony whereof, we have hereunto set our hands and seals this twenty-fourth day of September, A. D. 1860.
“N. S. Ames, County Surveyor,
“ Charles Bergk, Treasurer,
“John E. Cragg, Acting County Judge.”
The foregoing writing is on an “ordinary sheet of legal-cap paper,” and it was found neaidy a year prior to the trial, in the auditor’s office, “ among old papers on file in that office.” The plaintiff also introduced in evidence the following writing:
“ The undersigned, board of equalization of assessments for Humboldt county, met this second day of April. Present: John E. Cragg, acting county judge, and Oharles Bergk, county treasurer.
“ After duly examining the returns of the assessors of the different townships, we would report that we find the several assessments to be fair and equal, and would recommend no change necessary.
“Witness our hands this second day of April, A. D., 1860.
“John E. Cragg, Acting County Judge.
“Charles Bergk, County Treasurer.”
This writing is on an “ ordinary sheet of legal-cap paper,” and it was found among the papers in the auditor’s office. The plaintiff introduced evidence showing that the signatures of Cragg, Bergk and Ames, appearing on the foregoing papers, were their genuine signatures. The plaintiff further
IY. We do not understand counsel for the appellants to insist in ai’gument that this action is baxTed by the statute of limitations. What they do claim is that appellant’s right to insist that the tax-deed is void is not barx-ed by the statute.
Affirmed.