Crawford v. Meis

66 L.R.A. 154, 123 Iowa 610
CourtSupreme Court of Iowa
DecidedApril 14, 1904
StatusPublished
Cited by35 cases

This text of 66 L.R.A. 154 (Crawford v. Meis) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Crawford v. Meis, 66 L.R.A. 154, 123 Iowa 610 (iowa 1904).

Opinion

Bishop, J.

At the outset the rights of the parties un-deniably were as follows: The said Theophlius Crawford, [613]*613Jr., and Eliza, his wife, “and the survivor of them,” were entitled to the possession, use, and income of the property during life. Upon their death their children named would become entitled to the estate as tenants in common, for a gift by a testator with remainder over creates a tendancy in common in the remaindermen after the termination of the life estate. Now, upon the happening of the death of Alexander, one of the remaindermen, his parents, the life tenants, without doubt inherited his one-sixth interest. With this accepted as the situation, we may pass on to the time when the lands were sold for taxes and the tax deed issued to David Crawford. Note- may be taken at this point of the contention on the part of appellants to the effect that in the matter of taking title to the estate under such tax deed David Crawford acted solely as a trustee for and on behalf of the life tenants and the several remaindermen, and that the subsequent conveyances by him made were intended to be in execution of his trust, and not otherwise. Accordingly, it is insisted that tire effect of such conveyance was simply to restore all parties to their former status, the three remaindermen to whom conveyance was made taking title in trust for themselves and their co-remainderman. Without setting forth the evidence at length or entering upon an extended discussion thereof, we may dispose of this contention by saying that the evidence in the record which we regard as competent do'es not satisfy us that the relation of trustee and cestui que trust existed as contended for. We may proceed, therefore, upon the theory that David Crawford was a stranger to the life estate as well as to the estate in remainder, and that by his tax deed he acquired a perfect title to the property as against both the life tenants and the tenants in remainder. Taking this to be the situation, we may at once inquire what were the rights of the parties under the several deeds as executed and delivered by David Crawford.

[614]*614i remainder-wEpurSSe' tax title. [613]*613Eirst, as to the deed from David Crawford to George W., Eranklin, and Helen A. Crawford. We.think it clear [614]*614that such deed had the effect- to vest a perfect title in the grantees named therein. It is true, as contended for by counsel for appellants, that where there exists, as between joint tenants or tenants in common, a reciprocal duty of protecting the joint estate, one may not absorb or get rid of the interests of his co-tenant by allowing the property to go to tax sale, and thereunder acquire title to the entire estate through the medium of a tax deed. And this is true whether the tax deed is procured to be executed directly to the tenant or to another through whom such tenant claims as grantee. Weare v. Van Meter, 42 Iowa 130; Austin v. Barrett, 44 Iowa, 490; Blumenthal v. Culver, 116 Iowa, 326; Phillips v. Wilmarth, 98 Iowa, 32. It is to be noted, however, that in each of 'the cases cited, and in others where the like rule is declared, the co-tenants were in possession or entitled to possession, and each was charged with the duty of protecting the joint estate. And it is under such circumstances that payment by one co-tenant is held to be presumably for the benefit'of all, and he who pays may' charge the several interests of his co-tenants with the proportionate parts which such co-tenants should have paid. Cooley on Taxation, 461. The reason for the rule seems to be that, there being a reciprocal duty on the part of the co-tenants to pay the taxes assessed, and as a part of the taxes for which the land is sold is a claim upon the purchaser’s share, the sale is based in part upon his own default, and it would be inequitable to permit him to profit by his own wrong. 11 Am. & Eng. Ency. 1082 (1st Ed.) Here, however tire co-tenants in remainder were not in possession, nor did they have any right of possession, and they were not chargeable with the duty and responsibility of making payment of taxes. As between themselves, it cannot be said that there were any reciprocal rights or duties. The duty of paying taxes rested upon the life tenants, and, should one of the remaindermen have seen fit to pay taxes allowed to become delinquent for the protection of the estate, he could not recover any portion of the amount so paid from his co-remaindermen. [615]*615There being no duty to pay, there could be ho such thing as an enforced contribution. It must be manifest that, as applied to such a case the rule contended for by counsel for appellants can have no force or application. Quite to the contrary, the principle which should be made to govern is that which finds expression in the opinion in the case of Alexander v. Sully, 50 Iowa, 192. It was there held that one who, prior to the issuance of a tax deed, had occupied the relation of a co-tenant in remainder, and whose estate had been terminated by such deed without his fault or wrong, may purchase the entire estate of the holder of the tax title and this he may do for his own exclusive benefit. We are content to follow the doctrine of the case cited, and, giving thei same application to the case before us it must be said that there was no restriction upon the right of the grantees of David Crawford to acquire and hold title for their own benefit. This being true, it remains to be said that the title of the present owners, derived through such grantees, is not subject to attack at the hands of plaintiffs and intervener. Passing other matters of defense alleged and insisted upon, we conclude that with respect to the lands under present consideration the decree of the trial court was right, and should be affirmed.

2' ?aüxEtiutSby°f life tenant, We may consider now the effect of the deed ns made by David Crawford to Eliza Crawford. Having in mind the fact that she, with her husband, were simply life tenants under the will of Theophilus Crawford, Sr., wc think it clear that the deed as made to hoc jiave 110 other effect than to restore the lifo tenancy and the ownership of the inherited one-sixth interest in the estate in remainder. .As life tenant, it was the plain duty of Mrs. Crawford to protect not only her life estate, but the estate in remainder, by the payment of taxes when due. Olleman v. Kelgore, 52 Iowa, 38; Booth v. Booth, 114 Iowa, 79. And certainly a life tenant charged with the duty of paying taxes will be estopped, as against the remaindermen, from claiming to be the owner of the fee title under a tax [616]*616deed, it appearing that such tenant has failed in his duty to pay the taxes, and has allowed the lands to be sold therefor; and this is time whether title is sought to be taken directly through the medium of the tax deed or by conveyance procured from one who has purchased at the tax sale. In either case the transaction amounts in law simply to a redemption; from the tax sale. To hold otherwise would be to open wide the door to gross frauds and abuses, for, while a remainder-man may protect his interest in expectancy by making pay-? ment of taxes he has the right to rely upon payment being made by the life tenant, and he may, therefore, as against such tenant, give himself no concern during the continuance of the life estate. Cooley on Taxation, 467 (2dJEd.)

Now, as the deed to Mrs.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Givens v. Givens
387 S.W.2d 851 (Court of Appeals of Kentucky (pre-1976), 1965)
Lovrien v. Fitzgerald
66 N.W.2d 458 (Supreme Court of Iowa, 1954)
Matlock v. Mize
230 P.2d 246 (New Mexico Supreme Court, 1950)
Bryson v. Connecticut General Life Ins. Co.
196 S.W.2d 532 (Court of Appeals of Texas, 1946)
Koch v. Kiron State Bank
297 N.W. 450 (Supreme Court of Iowa, 1941)
Maxwell v. Hamel
292 N.W. 38 (Nebraska Supreme Court, 1940)
Snyder v. Elkan
199 S.E. 891 (Supreme Court of Georgia, 1938)
Shenandoah National Bank v. Burner
186 S.E. 92 (Supreme Court of Virginia, 1936)
Wood v. Schwartz
236 N.W. 491 (Supreme Court of Iowa, 1931)
Criswell v. McKnight
232 N.W. 586 (Nebraska Supreme Court, 1930)
Commercial Building Co. v. Parslow
112 So. 378 (Supreme Court of Florida, 1927)
Fitschen Bros. Commercial Co. v. Noyes' Estate
246 P. 773 (Montana Supreme Court, 1926)
Bush v. Bush
275 S.W. 1096 (Court of Appeals of Texas, 1925)
Fairlie v. Scott
102 So. 247 (Supreme Court of Florida, 1924)
Sherbonday v. Surring
194 Iowa 203 (Supreme Court of Iowa, 1922)
Arends v. Frerichs
192 Iowa 285 (Supreme Court of Iowa, 1921)
Reddish v. John
190 Iowa 49 (Supreme Court of Iowa, 1920)
Virginia Coal & Iron Co. v. Richmond & Clinchfield Coal Corp.
104 S.E. 805 (Supreme Court of Virginia, 1920)
Nevelier v. Foster
186 Iowa 1307 (Supreme Court of Iowa, 1919)
Ward v. Meredith
186 Iowa 1108 (Supreme Court of Iowa, 1919)

Cite This Page — Counsel Stack

Bluebook (online)
66 L.R.A. 154, 123 Iowa 610, Counsel Stack Legal Research, https://law.counselstack.com/opinion/crawford-v-meis-iowa-1904.