105 Iowa 657 | Iowa | 1898
II. Some executions, which had been, levied on the certificates before the one in the Stacy Case, were put in evidence by defendant, with the returns thereon, evidently to show that some of the tax certificates had been sold on those executions; and by the returns it so appeared, but not how many, and plaintiff objected to the evidence for the reasons stated by defendant to the evidence offered by plaintiff for a •similar purpose, the only differences being that in one case the evidence was by parol, and in the other case documentary. We think plaintiff’s objections are of the same legal force as those of defendant and no more. In this case, as in the other, it was an ■attempt to make appear, by other evidence what did not appear by the return, but not to in any way contradict or change its legal effect. If such evidence could not be used — we mean evidence to show what did not appear by the return — then the conclusion must be that defendant would be liable for the value of the seventy-nine certificates, because all were levied upon by direction of defendant, and none are returned or accounted for as unsold, and hence the presumption would be that all were sold. To avoid such a conclusion, defendant offered- evidence against it, which was properly admitted. Defendant’s liability is for the actual value of the •certificates sold, and evidence for their identification •and to show their value is proper.