22 Iowa 131 | Iowa | 1867
Plaintiff claims that he was a bona fide purchaser under the State of Iowa, and hence, is clearly within the language of the joint resolution of November, 1861. His title, thus taken from the State, has never failed, but, he admits, is now, by reason of the subsequent legislation of Congress and this State, perfect and complete. The equity, at least, acquired by the original certificate from the federal authorities, and the deed from the State, formed the basis upon which he now claims a perfect title. Such a case is very different from one where the taxing power insists upon imposing the burden, and, at the same time, denies that any title of any kind has ever passed from the State or United States.
Prior to 1859, by the concurrent action and by the* construction, up to December of that year, given to the act of
The technical legal title may have remained in the United States; but plaintiff certainly had a right which had been recognized by the concurrent action of the authorities. And if it be conceded that plaintiff could not, in a judicial forum, have enforced his right, yet, as the federal government did afterward relinquish to him all interest, the effect was, not to make a new grant, but to recognize the equitable force of the one under which plaintiff had before that time claimed. The absolute title, within the meaning of our statute exempting from taxation the property of the federal government, was not in the United States. By the decision of one department of the government, the technical title was held to be in the federal government; a second had, by the supposed necessary forms, parted with the title, and the third, having full power, had carried out the action of the second; and thus, as plaintiff now claims (taken in connection with the act of certifying the lists in 1866), invested him with the indisputable legal title. The interest held before, however, was taxable; and as clearly so as after the relinquishment. The exception is in favor of the United States, and not of one holding and claiming under it. Por cases in this State bearing upon the point made, see Btoelcdale
Affirmed.
In this case an opinion was announced at the last April Term, affirming the judgment of the court below. Appellant now moves for a modification of the order of affirmance, so far as to relieve plaintiff from all or a portion of the penalty and interest accruing or chargeable on such .delinquent taxes.
We concede that there are strong equitable reasons for the position that plaintiff is entitled to this relief in some direction. The remedy, however, if it exists, is with the board of supervisors. To that tribunal appellant should go in the first instance. The bill in this case asks no such relief. The question was never made in the District Court; and whatever might be our views upon a proper case, we unite in the conclusion that, upon the record and facts before us, this motion must be overruled.