Noble v. Bullis

1. Tax sale: equitable belief. A mistake of fact may be a ground, of equitable relief to tbe owner, in a ease of tax sale and redemption, as well as in any other case.

2. -principle applied. A person whose land had been sold for taxes, upon hearing of it, went to the clerk to redeem the same, who finding the record of a second sale that had been subsequently made, by mistake, for the taxes of the same year, and never having observed the other sale, advised the owner that it required a certain amount to redeem, which was thereupon paid by him, the clerk delivering to him a certificate of redemption from the second sale. The owner had no knowledge of but one sale, and he intended to, and supposed he was, redeeming from a valid sale. Held, that these facts entitled the owner to redeem after the period of redemption had expired, upon his paying to the holder of the tax deed the redemption money with penalty and interest. Appeal from WmnesMelc District Court. The plain tiffs were in 1862, and prior thereto, the owners of the “ west nineteen feet of the east half of lot one, of block four in Decorah.” On the 17th day of December, 1862, and while plaintiffs were the owners thereof, the treasurer of Winneshiek county sold said real estate to one E. Anderson, for the taxes for the year 1861, amounting, with interest and costs, to two dollars and' seventy-five cents. A certificate of purchase thereof was issued and delivered to said Anderson, who afterward assigned the same to the defendant, and thereon, the treasurer, on the 14th day of March, 1866, executed to the defendant a tax deed therefor. Said real estate was, by mistake of the treasurer, again sold for the same taxes of 1861; the last sale being on the 4th day of May, 1863, to one John Deleow, for three dollars and twelve cents. On the 7th day of December, 1864, the plaintiffs, learning of the sale of their property for taxes, went to the clerk to redeem the same. The clerk, finding the record of the second sale, to Deleow, and never having observed the other, advised plaintiffs that it required eleven dollars and forty-eight cents to redeem the same; and, thereupon, plaintiffs paid the clerk that sum, and received from him a certificate of redemption from the second sale, and the said redemption money was paid by the clerk to Deleow. Plaintiffs had no knowledge, or information of but one sale, and they intended to redeem from, and both they and the clerk supposed they had redeemed from, a valid sale. It is alleged that they accepted the certificate, supposing it was a redemption from the only sale of their property, and would not have accepted it if they had known of the other sale; that the clerk gave the certificate of redemption under and through a mistake, and that they never knew of but the one sale until after the delivery of the tax deed to the defendant. They ask that the tax deed be canceled and their title as against it quieted. The District Court granted the relief as asked. The defendant appeals.