Morrison Waite

“ His interests in the suit were properly represented by Wade, whom he allowed to appear on the records of the county as the real owner of the lands. If there had been a decree against Wade for the taxes, and a lien therefor established on the lands, he would have been bound, and could not have resisted the enforcement of the lien. So, too, if a personal decree had been rendered against Wade for the money, it would have been conclusive in an action by Wade to recover from him money paid for his use in satisfaction of the decree. ”

“ Plumb, 64 Iowa, 672, 21 N. W. Rep. 133. The judgment was not ony against Plumb, personally, but it was made a special lien on the lands, which were the subject of taxation, because he was the actual owner at the time of the levy. ”