Legal Document

333 U.S. 1 68 Supreme Court Reporter 371 92 L.Ed. 429 LE MAISTREv.LEFFERS et al. Number 362. Argued Jan. 7, 1948. Decided Feb. 2, Messrs. W. baron Shelby Crichlow and Dewey Atlantic Dye, both of Bradenton, Fla., for petitioner. Mr. James Alfred Franklin, Fort Myers, respondents. Justice DOUGLAS delivered the opinion Court. Section 205 Soldiers' Sailors' Civil Relief Act 1940, 54 Statutes-at-Large 1178, as amended, 56 769, 770, 50 U.S.C.App. Supp. V § 525, U.S.C.A.Appendix, provides in part that no portion period military service1 which occurs after October 6, 1942,2 shall be included 'in computing any now or hereafter provided by law redemption real property sold forfeited to enforce obligation, tax, assessment.' 2 Petitioner owned land Florida on taxes became delinquent April 1, 1940. Under statutory procedure3 tax collector notice sells at public sale issues a certificate purchaser. At time two years from date holder thereof may apply deed. Notice is given, had, deed issued. The owner redeem issuance before 3 In accordance with this procedure petitioner's lands was issued August 5, active duty Navy 18, 1942, until his discharge December 1945. Application made one Conrod January, 1943, him March 1943. It through respondents claim mesne conveyances. 4 filed suit equity 25, 1946, seeking set aside reason Act. affirmed judgment denying relief, 31 So.2d 155, authority its earlier decision De Loach versus Calihan, 30 910. case here petition writ certiorari we granted because construction given federal seemed us not only dubious but also variance Illinois Nat. Bank Springfield Gwinn, 390 Ill. 345, 61 North Eastern Reporter, 2nd Series 249, 159 American Law Reports 468. 5 petitioner concededly could have redeemed between when issued, provision are concerned effc tive during period—October 1942. once beneficiary it. That means running under tolled long he service. Since would had redeem, effect give same length purpose. His present action being timely, there thus barrier recovery so far concerned. 6 Two reasons, however, advanced against First, it argued applies where state transfer title purchaser subject defeasance redemption. said covered since passes deed, ends We do think deserves such technical reading. question added 1942 remedy what held casus omissus preceding Act.4 Ebert Poston, 266 548, 554, 45 188, 190, 69 435. Its language does compel narrow reading suggested; spirit amendment repels restriction. covers 'any * forfeited,' etc. see neither nor legislative history purpose restrict application cases follows passage title. 7 second urged adopted supra. limited 500, §§ 560. latter section gives protection person service providing assessments except upon leave court respect occupied dwelling, professional, business, agricultural purposes,' granting redemption.5 500 describes class soldier sailor indulgence, while indicates indulgence. view fail appear 'owned purposes.' 8 not, read restrictively. sections—205 500—supplement each other. applicable restricted types property, greater than 205. restrains specified prescribes them within right exercised if sold. extends terms all tolls other attributes Congress protect certain classes those armed services. cannot without drastically contracting closing our eyes beneficent But indicated another occasion, must an eye friendly who dropped their affairs answer country's call. Boone Lightner, 319 561, 575, 63 1223, 1231, 87 1587. 9 Reversed. term defined 101(2) Act, 511(2), follows: 'For persons approval begin Act; entering terminate death service, later ceases force.' effective Fla.Stats.1941, chapters 193, 194, F.S.A. stated 'The assessment likewise enactment Amendments Although tolling periods law, has been letter (I.R. 1269 C.B., June 1922, Page 311; 549, 189, 435).' Sen.Rep.No.1558, 77th Cong., 2d Sess., 4. reads part: '(1) provisions assessments, whether general special (other income), falling due prior personal money, credits, purposes dependents commencement still employees paid. '(2) No collection assessment, proceeding commenced, therefor officer whose assessments. thereupon, unless ability pay assessmentsi materially affected stay proceedings sale, extending more six months termination person. '(3) When commence force; taken shorten period, laws State Territory redemption.'

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