26 Iowa 146 | Iowa | 1868
The deed recites that it is given “ in affirmance of ancl pursuant to a contract made between Charles L. Osborn and said D. S. Saclcett, on the 9th day of July, A. D. 1867.” The property at the date of the execution of the contract was the homestead of Osborn.
Chapter 10, acts ninth general assembly, provides, that “ all taxes upon real estate shall, as between vendor and purchaser, become a lien upon real estate on and after November 1st of each year.”
The statute above cited, it seems, was intended to remove all doubt in cases like this one under consideration, by so enacting that vendors shall be liable for the taxes of the current year only upon lands sold after the first day of November. Th'e defendants are therefore not liable for the taxes, and the action cannot be sustained against them.
Reversed.