Case Name: Greer v. Wheeler
Court: Iowa Supreme Court
Jurisdiction: Iowa
Decision Date: 1875-06-19
Citations: 41 Iowa 85
Docket Number: 
Parties: Greer v. Wheeler.
Judges: Miller, J., not concurring.
Reporter: Iowa Reports
Volume: 41
Pages: 85–88

Head Matter:
Greer v. Wheeler.
1. Tax Sale: sale er masse. A tax deed of distinct tracts of land sold en masse is not void upon its face. They may be sold together if used and occupied as one parcel. Following Weaver v. Grant, 39 Iowa, 294.
2. -:-: evidence. The tax books, showing the assessment of one or more lots together, were held to be admissible in evidence.
Appeal from Polks Circuit Court.
Saturday, June 19.
Action to recover land. The cause was tried to the court without a jury and a judgment rendered for plaintiff. Defendant appeals.
Louis Ruttkay with Phillips & Phillips, for appellant.
Barcroft & Given, for appellee.

Opinion:
Reck, J. —
I. Upon the trial of the cause plaintiff offered in evidence a tax deed made by the treasurer of the proper county for the land in suit, described as lots Nos. y and g? geC- 23, etc., containing 115 acres, which showed the sale of the whole of it together for the taxes due upon the whole. The defendant objected to the introduction of the deed on the ground that it showed the sale of two distinct tracts en masse. The objection was overruled and the deed admitted in evidence. This ruling is assigned as error.
The deed was not void upon its face, nor, indeed, did it show an unlawful sale, for two tracts or lots of land may be sold for taxes together where they are used and occupied as one parcel. Weaver v. Grant, 39 Iowa, 294. It was competent to support the deed by evidence of such occupancy and use of the land.
II. The tax boohs showing the assessment of the lots together for the taxes upon which they were sold were admitted in evidence, against defendant's objection, on the grounds that plaintiff must stand upon her title as shown by the deed, and the assessment of two tracts together is not authorized by law. If it is lawful to sell two tracts at one sale they may be assessed together. Their occu-' pancy together gives them the character of one tract. The assessment was not in conflict with the deed but in harmony with it, and established no other title than the one witnessed by that instrument. Its admission in evidence was not erroneous.
Affirmed.
Miller, J., not concurring.