The Red Cloud chief., 1877-02-15
Iowa Tax Titles.

Iowa Tax Titles.
The Recent Decision Of the Supreme Coul
Of the United States In Regard to Them.
An Important Opinion to Preserve.
The following decision Is impOrtan
as showing the views of the Suprem
Court Of the United States. 1t is tn
first case that has come before the high
est court in the land involving the lie
gality of tax sales and deeds under tn
Iowa revenue laws. The case was ar
gued in the Supreme Court for Callahan
by Senator Wright, of the firm o.
Wright, Catch & Wright, Des Moines
SUPREME COURTO OF THE UNITED STATES
OCTOBER TERN, 1875.
James Callahan, Jr, Appellant,
VS..
Michael Hurley.
Appeal from the Circuit Court of the
United States for the District of Iowa
A t%reasurer's deed for lands sold fol-
delinquent taxes in the State of Iowa If
substantially regular in form is, under
the statutes of that State. at least prima
facie evidence that a sale was made,
and if there was a bona fide sale, in
substance or in fact, the deed is con-
elusive evidence that it was made at
the proper time and in the proper man.
ner.
In a a where a tax-deed regular in
form recited that the land was sold
January 4th, and where the treasurer
certified that the sales of land for delin.
quent taxes in the county began on
that day. and were continued from
day to day until January 18th, and that
hs entered all the sales as made on the
4th, it was held that a sale Of land at
any time during the period from the
4th to the 18th vas valid, and that re-
cOrding such sale as made on the first
day, though actually made later, did
not impair the title.
MI. Justice Strong delivered the
opinion of the Court.
The plaintiff below asserts title to the
lands in controversy by virtue of his
having entered them pursuant to the
provisions of the acts of Congress, and
the defendant Callahan claims to be the
owner by force of tax.deeds of the
treasurero of the county of Cass, founded
on alleged sales made in January, 1884.
for delinquent taxes. These deeds
having been placed upon record are, as
the plaintiff AYERS. a cloud upon his
title, and the object of his bill is to pro-
cure their cancellation. He charges
that they are void for several reasons:
First. that no taxes were levied upon
the lands. or any of them, for the years
for which they were pretended to be
sold; Second, that the taxes, if any there
were, never became delinquent; Third,
that there was no person authorized to
receive payment of the taxes; Fourth,
that there was no warrant or authority
for the sale of the lands for the non.
payment of delinquent taxes; and
Fifth. that no sale of the land for the
nOn-payment of taxes, real or pretend
ed. ever took place, but that certificates
thereof were issued reciting, contrary
to the truth the sale of the lands on
formally to the provisions of the
of the State, under which GER
tificates the deeds and cOnveyances
were respectively made. A subsequent
amendment of the bill charges sixthly,
that at the time Of the pretended as
and levies the lands were not
subject to taxation; and seventhly, that |
persons. Reynolds and Mead,
Through whom the defendant claims)
at and before the issuing Of the GER
~tiicates of the sale, unlawfully com.
bined and confederated with the de.
PENDANT for the purpose of preventing
competition at the sale of lands for
taxes then to be held in the county.
These are all the objections to the
of the tax-deeds which the
bill and its amendments sug-
yest. Before examining them it will
be convenient to notice the provisions
IF the statutes of the State respecting
;ax-sales. and respecting the effect of
reasurer's deeds for lands sold for de-
inquent taxes. They are contained in
he revision of 1850. chapter forty-ive.
after giving directions for sales of land
y the county treasurer for delinquent
axes, prescribing notice by advertise
nent, and providing for the cost of ad-
ertising. the treasurer is directed to
fer separately on the day of sale each
ract or parcel of real property adver-
ised. on which the taxes and costs shall
OF have been paid. and it is declared
nat the person who offers to pay the {
mount of taxes due on any parcel Of !
md for the smallest portion thereof I
lall be considered the purchaser. The !
easurer is directed to continue the sale 4
ON day to day as long as there are J
dders, OF until the taxes are all paid, Y
ID. after all has been offered, if any Y
,rtion If the lands advertised remain J
sold. the sale is to be adjourned. The Q
is entitled to a certificate of {
rchosa describing the property and Il