Court Opinion

ID: 6961705
Source: CourtListenerOpinion
Date Created: 2022-07-24 01:46:44.297634+00
Date Added: 2024-06-11T16:08:27.700810
License: Public Domain

Mr. Justice Dickey, dissenting: I do not concur in the conclusion in this case. While I think the officer making sale of this property ought regularly to have sold the same upon all of the judgments rendered at the same term, for taxes or assessments, against this land, still the record shows that this was not done. There were in fact three different sales, made in different months, the time for redemption from which began to run at three different dates. -It happens that the purchaser at each sale is the same man. That, however, can not affect the nature of the sale. I do not think we have any lawful warrant to treat these three sales as one. The purchaser’s deeds depend upon the validity of these sales. His deeds must stand or fall with these sales. To sustain his deeds they must be taken to be three separate valid sales. The relief sought is to set aside these deeds because issued after redemption. If the sales be treated as separate valid sales, then it became the purchaser’s duty, in order to entitle himself to the penalties on his first purchase, to protect the property from subsequent sale,—by paying up the other charges on which judgment had been rendered, and upon which no sale had been made. The failure of the purchaser to do this, deprived him, under the statute, of his right to the penalties under the first sale. The same is true of the second sale. (Sec. 211, chap. 120.) If this view be correct, the redemption money was sufficient. When the purchaser, at the sale made in July, suffered the property to be again sold in August, then, by this statute, the time for redemption began to run from the date of the August sale, and when he again permitted this property to be sold in September, and became the purchaser, the time for redemption began to run from the date of the September sale, and the amount required to redeem on the last days of redemption consisted, under this section, of the full redemption money on the amount of the September sale, and in addition the amount actually paid by the purchaser at each of the former sales. This amount was paid. I am not inclined to deprive an owner of his land who has literally complied with the statute as to redemption. This section applies, by its terms, to “any purchaser” at a tax sale who “shall suffer the same to be again sold” for taxes “before the end of the second annual sale thereafter.” Here the purchaser did “suffer the same to be again sold” before that time.