The comet. [volume] (Jackson, Miss.) 1877-1882, 1879-05-31
SUPREME COURT DECISIONS.
Reported Weekly by Jenkins
~ Little, Attorneys AT Law.
MONDAY, Nay 26, 1879.

MONDAY, may 70, 1913.
- l.. III. Bonds
: Vs. No. 3l25]
v j. GREER, ct al.
/. Appeal from the Chancery Court of Cha
: county, Hon. L. Bramo, Chancellor.
This case involves the question as t
whether land sold under the Act Of Apr
10Th, 1876, claws 1876, p. 1863 for tn
non>paymcnt of taxes aud purchased by "A
in0joi1,taI at the tax collectors sale, wa
subject to redemption by the owner.
CAMPBELL, j.,
Held
1. The practice of the State has been,
generally, to allow the owner of land sold
for taxes TO redeem it within a prescribed
time after the sale, upon terms. This right
is secured by the Code of 1871, Sl7O1.
The Re lenue Law of April 9th, 1872,
| acts 1872, p. l., sec. 8. denied the right to
redeem, except to certain classes Of persons
| to persons to whom it was secured by the
provso to that section. This remained I'M
changed until the Act of December %, 1874,
(Acts, p. 40 which repealed the first eight
sections of the said Net of April 9TH, 1872,
and revived Article X OF the Code, which
embraces SiiJI, exceot as to this time of
advertising and selling land for taxes. The
Act of March /, 1876, (session Acts, p. IL,
sec. 49, secured the right of redemption.
The Act of April 18th, 1876, session
Acts, p. 1881 was intended to be com
plete Act in itself, and with the enumerated
sections of the Code, 1T expressly enacts as
part of it, to constitute the revenue law
~ HE State. 1t is manifest that this Act
was constructed on the plan of denying
the right of redemption of land sold for
taxes, but to make lands so sold and pur-
chased by the State, subject to entry imme-
diately after the sale, with preferred right
in the owner or any one interested in such
lands to enter them within twelve months
after the date of the sale, and afterwards to
be subject to entry by others.
2, The provision for the exercise of the
right to enter the lands, as contained in
sec. 48 of the Act of 1876, has relation only
to such lands purchased by the State.
3. There is no hint of the right to re-
deem, or enter land purchased by an indi-
yidual, except as contained in the last
clause of sec. 4S. by which is secured to
the owner or any one interested the pre-
TERED right Ito enter said lands for
lie period of twelve months otter the date
If sale of same to the State or to an indi>
,idual or to individuals, etc.
4. 1t is impossible to escape the convic-
ion that the words Cor to an individual or
although in the wrong place
or them, were inserted for the pur-
'ose of securing to the owner or person in
crested the right to enter (redeem) his land,
which had been sold for taxes and purchas-
d by an individual, within twelve months
fter the date of the sale.
5. If it be doubtful whether the right is
ecured to tho owner or other person inter-
sted in lands sold for taxes to redeem them,
be doubt should be resolved in favor of the
light. .
6. We are satisfied it was the intent of
40 Legislature, as deduced from the lans
uage employed in the latter clause of sec. ,,
s, above consi,le red, to secure the right to 6
adeem lands sold for taxes, and purchased !
y individuals. within twelve months after
le date of such sale. l
Decree affirmed. g