These are writs of error for the review of two judgments of the supreme court of Iowa, one against Richard B. Chapman, and the other against John Stryker, in suits brought by Edward K. Goodnow, assignee of the Iowa Homestead Company, in his life-time, to recover money paid by the homestead company for taxes levied by the county of Webster on 'Des Moines river lands' belonging to Chapman and Stryker, respectively, for the years 1864 to 1871, both inclusive. For a statement of the general facts on which the right of recovery depends, reference is made to the case of Stryker v. Crane, ante, 203. The homestead company assigned its claims against these owners after the decree in the suit of Homestead Co. v. Railroad, 17 Wall. 153, was rendered. The suits were begun August 5, 1876, and in each case a demurrer was filed to the original petition January 19, 1877. On the twelfth of February, 1879, the county of Webster appeared in each of the suits and filed a petition therein, setting forth 'that the taxes mentioned in said petition [that of Goodnow] were duly and legally assessed and levied by said county upon the lands therein mentioned, at the times, for the years, and amounts, and in the manner and form alleged and set forth in said petition, and that the said taxes, at the times of the said several assessments, became, and were, and still are a valid and binding lien upon said lands in favor of said county;' that Chapman and Stryker were the owners in fee of the several tracts by them respectively claimed at the times of the levies, 'and in duty bound to pay said taxes to said county;' that the said taxes had never been paid, and the 'whole thereof is still due to said county from the said defendant.' Each of these petitions concluded with a prayer for judgment against the defendant for the amount of the taxes, and the enforcement of a lien on the lands for the payment thereof.
On the fifth of April, 1879, Goodnow filed an amendment to his original petition in each of the cases, in which he alleged that when the homestead company paid the taxes to the county 'it was agreed and understood that, if the said county should receive or collect the said taxes of and from the said defendant, the said county would repay the taxes so collected to' the company; and, 'that said county would sue defendant in its own name for the taxes mentioned in said petition, and in case it should collect the same, would pay them to' the company. And, further, he alleged 'that if said defendant refuses to pay said taxes to said county, and claims that said taxes have been paid to said county through or by means of the plaintiff's assignor [the homestead company] having given or delivered the same to the county, then the defendant is bound to repay the same to plaintiff.' The defendant in each case answered the original and amended petition of Goodnow by denying every allegation therein; setting up the statute of limitations; and charging that the homestead company 'paid said taxes to said county voluntarily, and without the request, knowledge, or consent of the defendant, and with full knowledge of the facts and circumstances upon which the defendant's title to said lands was founded.' To the petition of the county the defendant in each case filed an answer, and, in addition to the defenses set up to the petition of Goodnow, claimed that the county was not a party to the suit, and not entitled to relief. He also further said 'that all of said taxes mentioned in said petition were duly paid by the Iowa Homestead Company as soon as the same became due, and said defendant is no longer liable therefor.' Afterwards, on the third of June, 1881, each of the defendants filed in his own case an amended answer, setting up the decree in the case of Homestead Co. v. Railroad, as a bar to the action, and also insisting that the 'question of title and ownership of the lands * * * was distinctly decided and determined' in the case of Wolcott v. Des Moines Co., 5 Wall. 681. The circuit court of Webster county, in which the suit was originally begun, gave judgment for the defendants, but on appeal to the supreme court of the state that judgment was reversed on the grounds stated in an opinion, which is as follows: