Supreme Court of Iowa June 28, 1866 (Orr v. Travacier)

Cole, J.

—The sale for taxes was made on the 81st day of August, 1858, for the taxes of 1856.

i. tax sake: under law of 1858. By section 48 of the revenue law then in' force, and under which, the sale was made (ch. 152, Laws of 1858), the taxes for 1856 were not delinquent till the 15th day of January, 1857.