Hall v. Potter

Decision Date28 January 1907
Citation99 S.W. 687,81 Ark. 476
PartiesHALL v. POTTER
CourtArkansas Supreme Court

Appeal from Cleburne Chancery Court; George T. Humphries Chancellor; affirmed.

Affirmed.

Fraser & Fraser, for appellant.

If, as declared in 53 Ark. 430, the law then in force fixing the time for redemption allowed to persons under disability is a special and particular clause, even then it ought not to be held that the act of 1881 repealed it. Repeals by implication are not favored. 11 Ark. 103; Id. 496. A general statute will not repeal a prior particular act, unless the two acts are irreconcilably inconsistent. 29 Ark. 225. See also, 34 Ark. 499; 48 Ark. 159; 56 Ark. 45; 50 Ark. 132; 51 Ark. 559. In this case the sale was never reported to nor confirmed by the court. There is no judicial sale until confirmation. 4 Ark. 46; 14 Ark. 52; 33 Ark. 786; 38 Ark. 80; 47 Ark. 149; 50 Ark. 344; 53 Ark. 445.

George W. Reed, for appellee.

One who applies to redeem must admit the regularity of the forfeiture and tax sale. 71 Ark. 117.

This case is controlled and fully settled by the decision in Railway v. Burke, 53 Ark. 430. Confirmation of an overdue tax sale was not required by the act of 1881 to be made after the expiration of two years from date thereof--the period allowed for redemption. 55 Ark. 37. Moreover appellant cannot now for the first time urge a failure of confirmation. The act contained no exceptions in favor of those under disability. 51 Ark. 453; 53 Ark. 430.

OPINION

MCCULLOCH, J.

The only question involved in this appeal is whether a person of unsound mind, whose lands have been sold to the State under decree enforcing the payment of overdue taxes pursuant to the act of March 12, 1881, and which have been subsequently sold by the State to an individual, can redeem said lands from sale.

It was decided by this court in Railway v. Burke, 53 Ark. 430, that the right of an infant, whose lands had been sold to an individual under such decree, was limited to two years from date of sale, the same period allowed to adults in making such redemption. Section 11 of the act of March 12, 1881, provided that lands sold under such decrees might be redeemed from the purchaser "at any time within the period fixed by law for the redemption of lands sold for taxes," and the court construed this provision, in connection with another section of the act directing the commissioner of the court to execute to the purchaser a deed "conveying the land bought by him in fee simple" as soon as the period of redemption prescribed in the act should expire, to limit the right of redemption of persons under disability to the same period.

Section 13 of the act provides that in case of a sale to the State the owner might redeem within the time prescribed in section 11 of the act, by making payment, etc., to the State Treasurer.

It follows that, so far as the act of March 12 1881, is concerned, the time for redemption provided therein from sale to the State under decrees is the same as from sales to...

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