Jaffray v. Anderson

• Decision Date: 23 September 1885
• Parties: JAFFRAY AND OTHERS v. ANDERSON AND OTHERS.
• Court: Iowa Supreme Court

66 Iowa 718

24 N.W. 527

JAFFRAY AND OTHERS

v.ANDERSON AND OTHERS.

Supreme Court of Iowa.

Filed September 23, 1885.

Appeal from Lee circuit court.

The plaintiff by this action seeks to enjoin the defendant Anderson, who is treasurer of Lee county, from distraining certain goods and merchandise for the purpose of collecting the state, county, and other taxes thereon for the year 1884. There was a demurrer to the petition, which was sustained. Defendants appeal.R. M. Marshall, for appellants, J. M. Anderson and others.

McCrary & Hagerman, for appellees, E. S. Jaffray and others.

ROTHROCK, J.

It appears from the allegations of the petition that on the first day of January, 1884, one Bostwick was the owner of a stock of merchandise which was in a store-room in the city of Keokuk. The said goods were assessed for taxation, for the year 1884, to Bostwick, at a valuation of $5,200, and taxes were levied thereon for state, county, and other purposes, amounting to $137.80. On the sixth day of December, 1884, the plaintiffs purchased said goods from Bostwick without notice of any claim for taxes thereon. The question presented by the petition and demurrer thereto is whether the plaintiffs took said goods charged with a lien in favor of the state and county for the taxes assessed thereon to Bostwick. It is a general principle appertaining to the law of taxation that taxes are not a lien upon the property of the tax-payer unless a lien is expressly created or provided for by statute. 2 Desty, Tax. 732; 2 Dill. Mun. Corp. § 659.

The statutes of this state, so far as pertinent to the question under consideration, are as follows: “No demand of taxes shall be necessary, but it is the duty of every person subject to taxation to attend at the office of the treasurer, unless otherwise provided, at some time between the second Monday of November and the first day of February, and pay his taxes, and if any one neglects to pay them before the first day of February following the levy of the tax, the treasurer is directed to make the same by distress and sale of his personal property not exempt from taxation, and the tax-list alone should be sufficient warrant for such distress.” Code, § 857. Section 859 provides that “immediately after the taxes become delinquent, each county treasurer shall proceed to collect the same by distress and sale of the personal property of the delinquent tax-payers. * * *” Section 865 is as follows: “On the first day of February...