Innes v. Drexel

• Decision Date: 02 October 1889
• Citation: 43 N.W. 201,78 Iowa 253
• Parties: INNES v. DREXEL.
• Court: Iowa Supreme Court

78 Iowa 253

43 N.W. 201

INNES

v.DREXEL.

Supreme Court of Iowa.

Oct. 2, 1889.

Appeal from superior court of Council Bluffs; E. E. AYLESWORTH, Judge.

Action in equity to determine the title to a certain lot in Council Bluffs, brought June 23, 1888. The agreed statement of facts upon which the case was submitted shows that the plaintiff is the owner of the patent title; that the lot was sold November 11, 1872, for the taxes of 1871; that the tax-deed was executed June 22, 1881, and recorded July 2, 1883; that defendant is the owner of said tax-title, and that the lot was open, uninclosed, and unoccupied, and not in actual possession of any one, from said 11th day of November, 1872, until said 2d day of July, 1883. The case was submitted to the court on the agreed statement of facts, and decree was rendered canceling defendant's tax-deed, and quieting title in the plaintiff, with judgment for costs against the defendant. Defendant appeals.A. W. Askwith, for appellant.

Walter I. Smith and J. E. F. McGee, for appellee.

GIVEN, C. J.

The only question presented by this appeal is whether defendant was barred of all rights under his tax certificate at the time he obtained the tax-deed in controversy. Revision, § 790, provides that no action for the recovery of real property, sold for the non-payment of taxes, shall lie unless the same be brought within five years after date of the sale. In Eldridge v. Kuehl, 27 Iowa, 160, it was held that this meant completed sale; that is, from the execution and recording of the treasurer's deed. Code, § 902, provides that the action shall not lie unless the same be brought within five years after the treasurer's deed is executed and recorded. In La Rue v. King, 74 Iowa, 288, 37 N. W. Rep. 374, this court held that the statute of limitations begins to run against a purchaser at a tax-sale at the time when he might obtain a deed; that is, three years after the date of sale; and after five years from the time it begins to run not only is the tax-title extinguished, but all rights which are dependent upon it. This fully meets the only question presented by the appeal, and sustains the decree of the superior court. The judgment of the superior court is affirmed.