The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-24

SEC. "a, The deed shall be signed
by the Treasurer in his official capacity,
and acknowledged by him before some
officer authorized to take acknowledge
ments of deeds and when substantially
thus executed and recorded in the prop
er record of titles to real estate, shall
vest in the purchaser all the right, title,
interest and estate of the former owner
in and to the land conveyed, and also all
the right, title, interest and claim of the
State and County thereto, and shall be
prima facie evidence in all courts of
this State, in all controversies, and suits
in relation to the rights of the purchaser,
| his heirs or assigns, to the land thereby
conveyed, of the following facts:
ls:-That the real property conveyed
was subject to taxation for the year or
years stated in the deed.
2d-That the taxes we're not paid at
any time before the sale.
3d-That the real property conveyed
had not been redeemed from the sale at
i the date of the deed, and shall be con :.
elusive evidence of the following facts
| lst-That the property had been listed
and assessed at the time and in the man.
ncr required by law
2d-That the taxes were levied accor-
ding to law.
Sd That the property was advertised
for sale IN the manner and for the length
of time required by law.
lfh That tho nroporfv 1uou cold for
taxes as stated in the deed
5th-That the grantee named in the
deed was the purchaser.
6th-That the sale was conducted in
the manner required by law.
7th-That all the requisites of the
law were complied with by all the officers
who had had, or whose duty it was to
have had ANY part or action in any trans
action relating to or effectins tn" title
conveyed, or purpo-.;"e 60 be conveyed
by the deed, from the listing and valua-
tion of the property up to the execution
of the deed, both inclusive, and that all
things whatsoever, required by law to
make good and valid sale, and to vest
the title in the purchaser were done, cx-
cept in regard to the three points named
in this section, wherein the deed shall
be prinsu facie evidence only
Aud in all controversies and suits in
volving the title to real property claimed
and held under and by virtue of a deed
executed substantially as aforesaid by the
treasurer, the person claiming title ad-
verse to the title conveyed by such deed,
shall be required to prove, in order to
defeat the said title, either that the said
real property was not subject to taxation
for the year or years named in the deed
that the taxes had been paid before the
sale, or that the property had been re-
deemed from the sale according to the
demption was had or made for the use
and benefit of persons having the right
of redemption under the laws of this
State but no person shall be permitted
to question the title acquired by treas
urcr's deed without first showing that he
or she, or the person under whom he or
she claims title, had title to the property
at the time of the sale, or that the title
was obtained from the United States, or
this State, after the sale, and that all tax
es due upon the property have been paid
by such person, or the person under
whom he or she claims title as aforesaid.
Prouided that in any case where per-
son had paid his taxes and through mis-
take in the entry made in the Treasurer
books or in the receipt, the land upon
which the taxes were paid was afterwards
sold the Treasurer's deed shall not con
. vey the title. Provided further, that in
e all eases where the owner Of lands SOLD
for taxes shall resist the validity Of such
: tax title such owner may show and prove
fraud committed by the officer selling
: the same or in the purchaser to defca
+ the same and if fraud is so established
$ such sale and title shall be void.
, +, SEC 75 When by mistake or wrong
full act of the Treasurer, land has beer
sold on which no tax was due at tn
:, time, or whenever land is sold in conse
u quence of error in describing such LAM
;, in the tax receipt, the county is to hol'
the purchaser harmless by paying hin
= the amount of principal and interest an'
:, costs to which he would have been enti
tied had the land been rlghtfully sold
II and the Treasurer and his sureties viii b
e liable to the county for the amount O
, y his official uonu or the purchaser
. or his assignee may recover direct
:. " of the treasurer IN an actio
d brought to recover the same in any cour
y having jurisdiction of the amount, an
:: Judgment shall be against him and hi
'' n bondsmen. Provided always that tn
e Treasurer or his sureties shall be liabl
le only for his own or his Deputies acts.
e. SEC. rs. In all suits and controve'
sizes involving the question of title
f real property held under and by virtue {
: treasurer's deed, all acts of assessor
r treasurcrs, clerks of Boards Of Supcrvi'
, ors and other offices de .facto shall
, deemed and construed to be OF the san
! validity as acts of officers ds Jure.
SEC. II. No sale Of real property fl
) taxes shall be considered invalid an a.
count Of the same having been charge