Callanan v. Hurley

APPEAL from the Circuit Court of the United States for the District of Iowa.

The complainant asserts title to the lands in controversy, by virtue of his having entered them pursuant to the provisions of the act of Congress; and the defendant Callanan claims to be the owner, by force of tax-deeds of the treasurer of the county of Cass, founded on alleged sales made in January, 1864, for delinquent taxes. These deeds, having been placed upon record, are, as the plaintiff avers, a cloud upon his title, and the object of his bill is to procure their cancellation. He charges that they are void, for several reasons: First, that no taxes were levied upon the lands, or any of them, for the years for which they were pretended to be sold; second, that the taxes, if any there were, never became delinquent; third, that there was no person authorized to receive payment of the taxes; fourth, that there was no warrant or authority for the sale of the lands for the non-payment of delinquent taxes; and, fifth, that no sale of the land for the non-payment of taxes, real or pretended, ever took place, but that certificates thereof were issued, reciting, contrary to the truth, the sale of the lands conformably to the provisions of the statutes of the State, under which certificates the deeds and conveyances were respectively made. A subsequent amendment of the bill charges, sixthly, that at the time of the pretended assessments and levies the lands were not subject to taxation; and, seventhly, that two persons, Reynolds and Mead (through whom the defendant claims), at and before the issuing of the certificates of sale, unlawfully combined and confederated with the defendant for the purpose of preventing competition at the sale of lands for taxes then to be held in the county.

The court below, upon a final hearing, granted the prayer of the complainant's bill, and entered a decree accordingly; whereupon the defendant appealed to this court.

Argued by Mr. R. P. Lowe and Mr. George G. Wright for the appellant, and by Mr. Thomas J. Durant for the appellee.

MR. JUSTICE STRONG delivered the opinion of the court.