67 Iowa 602 | Iowa | 1885
Lead Opinion
I. The action involves the validity of a tax deed, and the rights of defendant to plead the statute of limitations (Code, § 902) to the action. The plaintiff claims and shows title by a regular chain of conveyances from the patentee. The defendants’ title is based upon a tax sale and deed made after plaintiff had acquired the patent title.
II. Plaintiff insists that the tax title is invalid, for the reason that the record fails to show sufficient proof, required
III. It may be conceded, for the purpose of the case, that the proof of the service of notice is not in accord with the requirements of the statute, as construed by this court. But there was an attempt to comply with the statute, by the presentation of the affidavit of a publisher of the newspaper wherein the notice was printed, and a supplemental affidavit of the agent of the holder of the tax-sale certificate, which, however, is deficient in not showing the manner and time of the publication of the notice, and other matters.
IY. The question before us for determination is this: When there has been a notice of the expiration of the time for redemption published, but the proof of publication does not conform to the requirements of the statute, may the holder of the tax title invoke the limitation prescribed by Code, § 902? It may be conceded, for the purpose of the case, that if there were no notice of redemption published, or no proof of publication made, the bar of this statute could not be pleaded. And it may also be admitted, in the same manner, that if publication and' proof thereof are made in such manner that they will be regarded by the law as void, as having no effect in law and no existence, the limitation could not be invoked. We think that the proof in question in this case cannot be regarded as void in this sense of the word. The proof of the holder of the certificate was made by the person authorized- by law, and it is defective only in that it does not state facts required by the statute. Here was an act attempted by a person duly authorized to perform it. The
Affirmed.
Dissenting Opinion
dissenting: — It appears to me that the conclusion reached by the majority is illogical and unreasonable. The notice to redeem from the tax sale embraced more than twenty-five tracts of lands, and was directed to the same number of persons. "We held, in White v. Smith, 25 N. W. Rep., 115,
Reversed.
Opinion reserved on rehearing, and hence not yet published in official reports. — Reporter.