Little Rock Junction Railway Co. v. Burke

• Decision Date: 18 October 1890
• Citation: 14 S.W. 622,53 Ark. 430
• Parties: LITTLE ROCK JUNCTION RAILWAY CO. v. BURKE
• Court: Arkansas Supreme Court

14 S.W. 622

53 Ark. 430

LITTLE ROCK JUNCTION RAILWAY CO. v. BURKE

Supreme Court of Arkansas

October 18, 1890

APPEAL from Pulaski Chancery Court. D. W. CARROLL, Chancellor.

Decree reversed and bill dismissed.

John M Moore for appellant.

An infant whose land has been sold under the act to enforce the payment of overdue taxes must redeem within the time fixed by law which is two years. Sec. 11, overdue tax act, 1881; Gantt's Dig., sec. 5297. The eleventh section is to be construed with reference to the general rule, and not to the exceptions in the statute. Endlich, Int. Stat., 37, 38; 8 Flor., 278. Section 15 provides for a deed to be issued at the end of two years, which shall convey the title in fee simple, and shall be conclusive against the world. It is clear the legislature intended no exceptions. Sec. 5206 Gantt's Dig.

P. C Dooley for appellee.

The right to redeem rests on the law in force when the forfeiture occurs, which in this case is the law in force when the sale was made, which is the forfeiture. 52 Ark. 132; 51 Ark. 458. The revenue act in force then allowed minors two years to redeem. Gantt's Dig., sec. 5197. Under the present law minors have the same privilege. Mansf. Dig., sec. 5772. The eleventh section provides that the owner may redeem within the period fixed by law for the redemption of land sold for taxes. This right has been sustained often. 41 Ark. 62; 51 Ark. 458.

OPINION

COCKRILL, C. J.

The controlling question in this case is this: Is an infant whose lands have been sold under a decree rendered in pursuance of the act of March 12, 1881, to enforce the payment of overdue taxes, limited to the same period as adults in making his redemption?

The eleventh section of the act provides that "the owner of any lands thus sold may redeem from the purchaser at any time within the period fixed by law for the redemption of lands sold for taxes," upon payment of the amounts adjudged against the lands. The period fixed by law for the redemption of lands sold for taxes at the time of the sale in this case was two years from the date of the tax sale; but minors and others had two years from the removal of their disabilities to redeem. The chancellor ruled that minors had the extended time within which to redeem from the decree under the overdue tax law. There is this marked distinction, however, between the general law to enforce payment of taxes and the act of 1881, viz.: under the general law the officer executed a deed to the infant's land at the end of two years from the sale, notwithstanding the period of redemption had not expired, the purchaser taking a title, subject to be defeated by redemption; whereas the act of 1881 provides that, if lands sold under a decree are not redeemed within the period prescribed therefor in section eleven, the court shall direct the commissioner to convey the lands "in fee simple" to the purchaser, the deed reciting that the time allowed by law for redemption had expired; and it is further provided that the deed shall "be conclusive against all the world." Sec. 15. Now as the deed cannot issue under the act of 1881 until the period of redemption provided for in the act has expired,...