The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1872-11-09

I SESSHe~PA s1AA0S Hs. W iiiiula H1GAljISLer,
before Judge Wright at chambers.
| II appears that the plaintiff in this
case was the owner Of . certain lot OF
land. with appnrtenanoes, situate on the
Northwest corner Of Washington and
Gadsden streets, In the city OF Oolumbia.
in the County of Richland. That under
the provisions OF on Act Of the General
Assembly, entitled IAN Act providing
for the assessment and taxation of pro.
pfrty, passed September 16, 1865, and
eil Aott amend.tory thereto, the said
described property OF reIator was sold
by the treasurer Of Richland County, at
delinquent land sale on the, 7tl> day of
June, 1872. tot the unpaid taxes of the
year 1870, William McAllister, the de-
fendsnt in this case, being the pur-
| chaser OF the said real estate.
The plaintiff HTss complains: That
tar execution in the hands Of deputy,
Tor taxes assessed against him for the
year 1870, which he believed included
the whole tax for that year, and satisfied,
did not contain the taxes assessed against
him for his said real estate for the year
1870
The plaintiff complains secondly: That
on the 10th day OF May, 1879, he salts.
hed q tax execution for taxes assessed
against him for the said real estate for
the year 1871; and that at that time he
was informed and believed that no other
tax was due or delinquent on the said
real estate. And plaintiff further claims:
That subsequent to the purchase OF said
real estate, he, the defendant, (William
McAllister,) made an agreement with
him (plaintlf) thnt the defendant would
reiinquish all right and title to the said
real estate, on being paid the amount of
purchase money and the interest there
on; and that on the 28th day Of August
1877, aud ut divers times before that
date, plaintiff rendered the defendants
the whole amount of purchase money,
With interest thereon, which amount de-
(endant refused, and threatened to per-
feet the title to the said real estate in his
own pame.
Tho plaintiff further complains that he
has been refused the right of redemp-
:!cc ce .ha saia property.
Ii the plaintiff was misinformed as to
the taxes upon the said property at the
time that he satisfied the execution
for the taxes assessed against him for the
year 1871, he certainly had notice of the
faot OF suoh misunderstanding by the
advertisement of the County Auditor of
the said delinquent land, as the Auditor
OF such County is required by law to
make such advertisements for certain
length Of time previous to the day Of
sale. Also when the plaintiff made the
agreement he claims he did with the
defendant, and which agreement is not
denied by defendant. it shows that he
(plaintitf) %as aware Of the fact that
something was requisite for him to do in
order that he might retain the title to
ROIR raol oto Ao ~ h. r.
the amount of purchase money and in
tereat thereon by the plaintiff to defend.
ant. as alleged by plaintiff and denied by
defendant, is an issue OF fact to be deter
mined elsewhere. It is claimed by plain
titf that by the Act Of the General AS.
semhly passed March Il, 1872, entitled
IAN Act to amend nm Act entitled AN
Act providing for the assessment and
taxation of property" passed Septem-
Der Is, 1858, and all Acts amendatory
thereto, under which Act the said pro.
perty was sold, that he has the right of
redemption.
The right to have certain length of
time. in which to redeem real estate sold
for taxea. is ono which is sacred, dear and
highly cherished by every property
holder; therefore, n liberal construction
should be given to all statutes touching
that right. The Act Of the General AS
sembly passed September Is, 1868,
providing for the assessment and taxa
ton of property" was amended by an
Act of the General Assembly, passed
March II, 1872. already referred to.
The 114th Section Of the Act of S ptem-
Der Is, 1868, allowed certain length of
time before deed could be given to the
purchaser OF lands Mt any delinquent land
sale.
That section is as follows:
"No deed shall be made for any real
estate sold at delinquent land sale until
the expiration of two years from and
after such sale, nor shall any survey
| thereof, required by any certificate of
purchase, be made until the expiration OF
the same period of time.'
Section ll6, which refers to the right
OF redemption, is as follows:
''All real estate which has been, or NAV
hereafter be, sold for taxes. assessments
and penalties, Of delinquent sales, under
the laws Of this State, may be redeemed
at any time within two years from and
after such sale, aud all real estate be-
longing ut the time of such sale to
minors, insane persons, married women
or persons in confinement, may be re-
| I,3o ,oI