Crowe v. Wells River Savings Bank

• Decision Date: 10 November 1930
• Docket Number: 229
• Parties: CROWE v. WELLS RIVER SAVINGS BANK
• Court: Arkansas Supreme Court

32 S.W.2d 617

182 Ark. 672

CROWE v. WELLS RIVER SAVINGS BANK

No. 229

Supreme Court of Arkansas

November 10, 1930

Appeal from Arkansas Chancery Court, Northern District; H. R. Lucas Chancellor; affirmed.

Decree affirmed.

Ingram & Moher, for appellant.

Joseph Morrison and J. C. Kincannon, for appellee.

MCHANEY J. KIRBY, J., dissents.

OPINION

MCHANEY, J.

This is a suit by appellee as mortgagee of the land to enforce the right of redemption from a sale under a decree of the chancery court of March 7, 1927, foreclosing the lien of the Northern Road Improvement District for delinquent road taxes for the year 1925 on the west half of southeast quarter 35-2 south 5. Prior to this time, to-wit, on September 26, 1926 there was a sale of this same land for the road taxes for 1924 at which the district became the purchaser. Title remained in the district by virtue of this sale until March 3, 1930, when it was redeemed by appellee. The land again forfeited in 1925 for the nonpayment of taxes for the year 1924 on the assessment of benefits and was sold on April 15 1927, to the district under the decree of March 7, 1927, as above stated. It is this last forfeiture and sale from which redemption is sought by this suit. The chancery court entered a decree permitting the redemption of the land.

Without going into the statutes fixing the period of redemption and determining whether the period of redemption had expired, we have reached the conclusion that the district was without power to maintain an action for the delinquent taxes of 1925 and that the decree of March 7, 1927, based thereon is void, and that the sale of April 15, 1927, is likewise void. The district acquired the title to the land by virtue of the previous sale of September 26, 1926, subject to the right of redemption, and title was, therefore, in the district at the time the last suit was brought and the decree rendered. At the time the 1925 taxes became delinquent, the district was the owner of the property, subject to the right of redemption for the period prescribed by law, and when redemption was made from that sale on March 3, 1930, the district should have required all subsequent installments of taxes on betterments, which were then due, to be paid. Appellants' title to the land is dependent upon the sale of April 15, 1927, for the taxes of 1925, as they purchased from the district on March 29, 1929. They acquired no better title than the...