Cannon v. Nelson

• Decision Date: 02 June 1891
• Citation: 83 Iowa 242,48 N.W. 1033
• Parties: CANNON v. NELSON.
• Court: Iowa Supreme Court

83 Iowa 242

48 N.W. 1033

CANNON

v.NELSON.

Supreme Court of Iowa.

June 2, 1891.

Appeal from district court, Sioux county; C. H. LEWIS, Judge.

Action to quiet title. On or about the 14th day of November, 1860, the treasurer of Sioux county sold the land in question for the taxes for 1858 and 1859, and the plaintiff's title-deed is based upon such sale. The county of Sioux was organized on the 26th day of January, 1860, and the territory comprising the county was, before that date, attached, for revenue, election, and judicial purposes, to the county of Woodbury, and the taxes for the years 1858 and 1859 were assessed and levied by the proper officers of Woodbury county, and it is said by defendant that these facts invalidate the sale and deed on which plaintiff relies. The plaintiff, in reply, and by way of estoppel, says that in August, 1860, Sioux county brought an action against Woodbury county, and the county judge thereof, in the district court of the latter county, wherein was presented the issue of the right of Sioux county to collect and receive the taxes levied for the years 1858 and 1859, on the land situated in Sioux county; that, upon the trial of such issue, the district court made the following findings and judgment entry: “Now come the said parties, and submit this cause to the court upon an agreed state of facts, and, after due consideration, the court finds that the plaintiff is entitled to the taxes levied upon property in Sioux county by defendant for the years 1858 and 1859, and remaining delinquent and unpaid the 28th day of April, 1860, and is entitled to collect the same; and for that purpose said plaintiff is entitled to a copy of the tax-list of 1858 and 1859 for said Sioux county, which remained uncollected on the 28th day of April, 1860. It is therefore ordered that the treasurer of said defendant make out and deliver to the county judge of said Sioux county a true copy of the tax-list of 1858 and 1859, for said county of Sioux, which remained uncollected on the 28th day of April, 1860; and it is further decided that the defendant is entitled to the sum of one hundred and fifty dollars for her reasonable expenses for making said copies and other services performed about said copies of said tax-list; and it is also ordered that, from and after this date, the defendant shall be enjoined and restrained from the further collection of said taxes; and it is further considered that the said defendant recover of said plaintiff the said sum of one hundred and fifty dollars, and also the costs of this suit, taxed at five dollars. Read, approved, and signed in open court. A. W. HUBBARD, Judge of 4th Dist. of Iowa.” The district court, in the case at bar, sustained the plea of estoppel, and gave the judgment for plaintiff accordingly, from which the defendant appealed.Wm. Hutchinson and P. R. Struble, for appellant.

Pitts & Kessey and H. T. Reed, for appellee.

GRANGER, J.

We are to inquire as to the effect on these parties of the final decree in the case of Sioux County v. Woodbury County. The decree was entered after the assessment and levy of the taxes in question, and before their collection. The issue presented was as to the legal right of Sioux county to receive and collect such taxes, being taxes on the land then embraced within its boundaries. The issue was important to the citizens and tax-payers of the respective counties,--in fact, it may be assumed that every citizen and tax-payer had a direct interest in the result. The counties, because of their direct and also representative interests, were proper parties to the legal determination of such a question. The decree, final because not appealed...