Citation Numbers: 64 Iowa 556, 21 N.W. 32
Judges: Reed, Rothrock
Filed Date: 10/22/1884
Status: Precedential
Modified Date: 10/18/2024
The following facts are established hy the agreed statement on which the case was submitted: If the land in question is subject to redemption from the tax sale, plaintiff has such interest in it as entitles him to redeem. The land was sold November 1, 1875, for the taxes of 1874, and one James Gr. Berryhill was the purchaser thereof. On the fifth of September, 1878, Berryhill caused notice to be published in a news
Plaintiff’s position is, that the mere verbal request of Berryhill to the foreman of the newspaper, under which the latter acted in making and filing the affidavit, did not constitute him an agent within the meaning of the statute, (Code, § 894.) and, hence, as the treasurer did not have in his office any competent evidence of the service of the notice, he had no authority to execute the deed, and it is void. And we think this conclusion would be inevitable under our holding in the case of The American Missionary Association v. Smith, 59 Iowa, 704, if, upon the record before us, we should determine that the case is one in which a notice of the expiration of the period of redemption was required. The statute requires that the proof of the service, in cases where it is made by publication, be made by the affidavit of the then holder of the certificate, or his agent, (Code, § 894,) and we held in the case just cited that no other person is competent
But it was held in Fuller v. Armstrong, 53 Iowa, 683, and Tuttle v. Griffin, ante, p. 455, that when the land was taxed as unknown, and no person was in the occupancy of it, it was not necessary to serve notice on any person of the expiration of the period for redemption.
It is also held in the former case that, as the deed is prima faoie evidence of the regularity of all proceedings anterior to its execution, in the absence- of proof that the land was occupied or taxed to some person, it will be presumed that the facts were such as that service of such notice was not required. ,
These holdings, we think, are conclusive of the case before us. Plaintiff admits that the land was unoccupied, and the record is silent on the question whether it was taxed to any person. The presumption, then, is that it was taxed as unknown. Hence, notice- of the expiration of the period for redemption was not required to be served, and it is entirely immaterial that the proof of service on said Doup was not made by the affidavit of a person competent to make it.
The judgment of the district court is, therefore,
Reversed.