Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1879-04-03
How to Redeem Land Gold to the
State for Taxes.

| 1t will be seen by the following
letter,from the Attorney Genera
to the Secretary of State tbat
among other things the Legislative
at tile receut session has extended
the time for the exemption of lane
sold to the State for taxes until Isl
January, 1881, and that to delin-
quents who may redeem before 18Th
of March, 1880, special inducement,
are offered
ATTORNEY GENERALS OFricE. }
RALEIGH, March %, 1879.
To the Secretary Of State.
L have the honor TO reply to yours
requesting my opinion upon the act.
of 1879, In regard to the extension of
time tor redemption of land, and for
the relief Of land owners. and will dis
pose of the points in the order in
which they are presented by your
communication
1. Do you consider the acts in con
f1ict with each Other?
The act entitled 'for the relief OF
land owners whose and has been sold
20 the State for taXes," provides that
if within a year from its ratification the
party pay to the Treasurer the taxes
due at time of sale and also the taxes
that may have accmed since the sale,
and 10 per cent. ol amount due at
time of sale, the Secretary shall exc
cute deed of reeonveyance, etc
Ratified Marcn IS. 1879.
The act entitled '.to extend the
time to redeem laad sold for taxes
aud bought by the State '.simply ex
tends the time fol redemption until
January 1st, 1881. but upon the con-
dition of pay ing al taxes due at the
time of sale and the per cent rcau,r-
ed by law, and also all such taxes as
would have been due upon the land
had no sale taken place, etc. Ratified
March 13, 1879.
The settled rule for the construction
Of statutes relating to the same sub
jcct matter is to view them together
as a whole, and if possible TO carry
out the legislative intent. And unless
it plainly appears that they are in
conflict with the onsti utisu, effect
shorld be given TO them and each of
Lhem, because il is presumed H. oe
islature de,igned that they should not
be nuIlIty. After a careful consid
GRAFTON of these acts above cited, |
think they are pconcilable for the
reasons hereinaftr stated.
2. What per cent. is the delinquent
to pay prior to March 13, 1880; and
what after that dac and prior to Jan
uary 1st, 1881?
Under the act "fer the relief of
land owners" one year is given for
redemption. If tie delinquent avails
himself Of its benfits he is required
TO pay 10 per cen. in addition TO the
costs, etc. The legislature seems to
have intended to favor those who
would redeem in one year after the
ratification of thelct, by reducing the
per centage required by the general
law, that is to sal if the redemption
was perfected pric' to M arch 13, 1880,
after which date, he act expires by
its own limitation and no further in
diligence could behad uuder it.
Now. between farch ID, 1880 ard
January 1st, 1881 the act ''tp extend
the time to redeer" can operate in
full force without conflict with the
other, and both ca have q chance to
contribute to the rliet of delinquent
taxpayers. II mu. be obser we'd how
ever, that the teris upon which re-
demption is had uder the last men
toned act are not favora bile for if
the year elapses a. provided in the
first mentioned ac the per cent. to
be paid is that ''rsu;red by law -
And the law sayst shall he 20 per
cent. Acts 1867, chap. 155, sec.
81, re-enacted in Ii present revenue
and machinery act. SO, the conclu
sion IS, if deiinqent redeem prior
TO March Is, 1880,he is required 10
pay 10 per cent. after that time
and before January, 1881, Ae is re
quired to pay % pecent.
8. In reply to yo, question in ref
erence to the canceation and return
ed deed upon paynnt OF the money,
! will state that / tnk the only pur
pose of this prsvisn is TO reinvesi
party with the titleto the lane, re-
deemed. The Le.slature has pre-
scrihed the mode doing It, and |
take it that whatev- is directed to be
done should be dor. Therefore dur
ing the year endin: March 13, 1880,
the Secretary shoI execute the deed
as provided iE the st mentioned act;
and In order to comce to the recon-
ciIiation of the apIrently conflicting
statutes OH this sheet, l think he
should devise a onvenient meti o
of releasing the pay by a quit-claim
deed of the State,-to7 be endorsed
: upon the deed con.ying the proper
ty to the State" {ter -cancellation,)
and affix his seal, turning the papers
to the delinquent, I'd noting the same
on the books in hloffice.i ale.. ), S
After the 18th March, 1880. the
mode prescribed acts of, lS76-'77.
chap. .155, sec. l34may be again re-.
sorted to ir ordeto effectuate this.
purpose-re-inyeHg, the party OH
: payment oil amou, due.,Tt - a.........
4, "What amolt of taxes is to be
: paid under each t to- entitle the
. Marty tn a ronyruce 2''