Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-05-26

hrs: showing that he or she. or the person
under whom he ar she claims title. had
title 20 the property at the time of the
sale. or thai the title was obtnined from
the United States. or this State, after the
sale, and IL at al! taxes due upon the pro-
perry have been paid by such person, or
the person under whom he or she claims
title as aforesaid. Provided that in any
case ~aers Il perssn had paid his taxes
= and through m'stsks in the entry made
10 the Treasurer's books or ia the receipt,
the land upon which the taxes were paid
WA afterwards sold the Treasurer's deed
shM not convey the tile. Provided. fur
Their. that in all cases where the owner of
lands sold for taxes shall resist the validity
of such tax title such owner may show
and prove fraud committed hv the officer
selling the same or in the purchaser TO de
feat the same and # fraud is 80 established
such sale aud title shall be void
SEQ. -. When by mistake or wrongful
aos OF the Treasurer. land has been sold on
which no tax was due at the time. or when
ever land is sold in consequence of error
IN describing such land in the tax receipt,
the county is 10 hold the purchaser harm
less by paying him the amount Of princi-
pal aud interests and costs to which be
would have been entitled had the land been
rgbtiully sold, and tbs Treasurer aud his
suretles will be Liable to the county for the
amount Of his official bond. or the pur-
chaser, Or his assignee may recover direct
ly-oi tn, Treasurer in an action brought
TO recover the rame IN any court having
jurisdiction over the amount, and judg-
aent shall be against bin and bis bonds.
men. Provided always that the Treasurer
or his sureiiss shall be liable only for his
deputies acts
involving the question of title for real
property held under and by virtue Of a
treasuFer,s deed, all acts of assessors, treas
urers. clerks Of boards of supervisors and
other. officers dc racto shall be deemed
ami ey!Strued to be Of the same validity
as acts oil officers de jure.
See x. No sale Of real property for
taxes shall be considered invalid on ac-
count os the same having been charged
in any other name than that Of the right
full owaer, il the said property be- in other
respects sufficiently described.
Secs7s. The books and records belong.
ing to the Offices OF ths clerks Of the board
of supervisors and the county treasurer,
or comes thereof, properly certified, shall
De deemed sufficient evdeacs to prove the
sale Of any real property for taxes, the
redemption thereof or the payment of
taxes thereon.
See "a, Whenever it shall be made TO
appear 10 the satisfaction Of the coauty
treasurer, either before the execution of a
deed !or real property sold for taxes, or if
he deed b. returned by the purchaser,
that any tract or lot was sold which was
not saNect to taxation, CT upon which the
tasas had been paid previous to the sale,
ne shaA make an entry opposite such tract
or lot Ca the record of sale, that the same
wAs erroDeously sold, and such entry shall
be Sgid@ke OF the fact herein stated. And
in such cases the purchase money shall be
reh0ledto the purchaser as provided BY
thin act
See. 90 No action for the recovery of
real. property sold tor the non.payment of
taxes shall lie, unless the same be brought
within five years after the date of the sale
thsreof for taxes N aforesaid, laughing
inths statute Of Limitation TO the contrary
Outstanding. Provided, thai where
the owner or owners Of such real property
soil as aforesaid. shall ut the time Of such
sale, be minor or minors, or insaLe, five
wears altar such disability is removed shall
be allowed such person or persons, their