Case Name: Jasper County for the use of the School Fund v. Rogers et al.
Court: Iowa Supreme Court
Jurisdiction: Iowa
Decision Date: 1864-10-20
Citations: 17 Iowa 254
Docket Number: 
Parties: Jasper County for the use of the School Fund v. Rogers et al.
Judges: 
Reporter: Iowa Reports
Volume: 17
Pages: 254–255

Head Matter:
Jasper County for the use of the School Fund v. Rogers et al.
1. Tax title ¡ school fund moetoaces. The purchaser, at a sale for taxes of lands incumbered by mortgages to the school fund, takes the same, subject to such incumbrances. Rev., 1860, §§ 810 and 811.
Appeal from Jasper District Court.
Thursday, October 20.
Foreclosure of a mortgage in favor of the school fund in said county, dated the 1st of January, 1858. On the 2d day of November, 1868, the mortgage premises were sold to the defendant, H. S. Winslow, for the sum of $1067Vój being the amount of delinquent taxes then due on said premises, for the years 1857, 1858, 1859, 1860, 1861 and 1862, and a certificate of purchase regularly issued to the said Winslow. The plaintiff’s petition asks that any. lien or title acquired to the mortgage property under said tax certificate may be foreclosed, declared and held subject to plaintiff’s lien, &c. The defendant Winslow, in his answer, admits the plaintiff’s mortgage, and also the fact that he holds the tax certificate obtained under the circumstances stated, and claims the prior or paramount lien thereby, and prays the court so to declare by its decree. To this portion of the answer, the court sustained a demurrer, and the défendant appeals.
H. 8. Winslow for the appellant pro se.
D. L. Ciarle for the appellee.

Opinion:
Lowe, J.
The point suggested is, whether the plaintiff, or the defendant Winslow, under the facts as stated, ^as the Pri°r equity. Ordinarily, the defendant would have; but in a case o.f this kind, under § 810 and 811 of the Revision, the plaintiff is entitled to priority. T.hey are as follows: First. That any school or university lands of tbis State, bought on a credit, whenever the same is sold for taxes, the pur-' chaser at such tax sale shall only acquire the interest of the original purchaser in such .lands, and no sale of any such lands for taxes shall prejudice the rights of the State or university therein, or preclude the recovery of the purchase-money or interest due thereon. Second. That in all cases where real estate is mortgaged, or otherwise incumbered to the school or university fund of this State, the interest of the person who holds the fee title shall alone be sold for taxes, and in no case shall the lien or interest of 'the State be affected by any sale of such incumbered real estate made for taxes. Under these sections, the purchase of a tax title to lands mortgaged to the school fund, takes the same, subject to such lien, as an ordinary purchaser would do, of the title from the legal owner or mortgagor. This is too plain to need argument or further proof. But the appellant thinks that the above act is unconstitutional, because it contains something more than is embraced in the title thereof. We cannot adopt this affirmation; because not sustained, in our opinion, by the fact. The title of the act is as follows: "An act exempting lands owned by the university, from taxation, and protecting real estate on which the school or university funds have liens, from sale for taxes." The objection is best answered by the above recital of the title of the act in question. The order sustaining the demurrer is
Affirmed.