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49 Iowa 576

Paulson v. Rule

Supreme Court of Iowa

Decided December 4, 1878

Supreme Court of Iowa · decided 1878-12-04

In April, 1873,. James R. McMillin purchased certain real estate and gave a mortgage thereon to secure a portion of the purchase money. At the time the real estate was conveyed to him, and the mortgage executed, there were certain taxes on personal property due from said McMillin, and other taxes, on the same description of property were afterward, and before the’ foreclosure of the mortgage, assessed against him.

Decided 1878-12-04

Seevers, J.

¶11. taxation: lien of persons taxes. In their answer the defendants alleged that the-action was brought for the benefit of J. R. McMillin and S. A. McMillin, and that the plaintiff had no pecuniary interest therein. The referee so found. It necessarily follows froin this finding that at most the judgment as to the plaintiff was error without prejudice. But without doubt James R. McMillin was bound and liable to pay the *577taxes, and that the same constituted liens on the real estate is clear. Code, § 865; Garrettson v. Schofield, 44 Iowa, 35; Cummings v. Easton, 46 Iowa, 183.

¶2Whether such lien is superior to the mortgage given for the purchase money we have no occasion to inquire.

¶3The evidence shows that at the time the plaintiff purchased the real estate he deposited the amount of the taxes in the hands of one Lloyd, and if such money is not used to pay the taxes it is to be applied to the use and benefit of J. R. McMillin, and he cannot escape payment of the taxes in the manner attempted.

¶4Affirmed.

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