66 Iowa 109 | Iowa | 1885
The holder of the tax title may fail to pay taxes after he acquires his deed. The statute cannot be held to mean that no person shall question a tax title without first paying the tax title holder all the taxes he has paid, with interest and penalties. This would not be a payment of taxes. It would be a reimbursement for taxes jmevionsly paid; and further, if the appellant’s position be correct, it would be within the power of the holder of the ta.x title to preclude all inquiry into the validity of his title by simply refusing to receive payment from the owner, because the statute requires absolute payment, and not merely a tender of payment. In our opinion.the demurrer to the fifth count of the answer was properly sustained.
For the error in sustaining the demurrer to the fourth count of the answer, the judgment is
Reversed.