Brown v. Christian
Brown v. Christian
Opinion of the Court
delivered the opinion of the court.
This petition for a mandamus involves the construction of an act of the Legislature approved February 11, 1898, in relation to delinquent lands purchased in the name of the auditor.
After setting forth the mode of procedure, what the application to purchase delinquent land must contain, how, when, and upon whom, copies of the application must be served, the act proceeds as follows:
The controverted question is as to the time when the right of the applicant to the $5.00 penalty attaches.
The petitioners insist that the right to this $5.00 penalty does not arise until a copy of the application has been served upon the persons named therein. “On the other hand, the defendant contends thát the right attaches immediately upon the filing of the application to purchase; that when the application has been filed, although no copy thereof has been issued or served upon any of the persons mentioned therein, it becomes the duty of those interested, in order to redeem, to pay him the costs of the proceeding, together with the penalty of $5.00 for the applicant.
The court is of opinion that the act is susceptible of no other reasonable construction than that placed upon it by the defendant.
It must be borne in mind that the tax in question has been due and unpaid for more than two years; that the land against which it was assessed has been forfeited, and belongs to the Commonwealth, and that it is only by her favor that it can be redeemed. It is manifest that the object of the statute was twofold; first, to induce those interested to reclaim the land
The construction contended for by petitioners would defeat the object of the.law, and make it worthless, for no one would take the trouble to prepare his application and pay officers’ fees if the delinquent tax-payer could come forward and reclaim the land by paying to the clerk the tax and interest.
For these reasons the writ prayed for must be denied.
Mandamus refused.
Reference
- Full Case Name
- Brown v. Christian, Clerk
- Status
- Published
- Syllabus
- 1. Delinquent Lands—Application to Purchase—Redemption—Penalty.— The right to the five dollars penalty to the applicant to purchase lands previously purchased by the auditor for delinquent taxes, provided by the act of February 11, 1898, attaches immediately upon the filing of the application to purchase, and before the copies provided for by the act have been issued or served upon any of the persons mentioned therein. ' ' \\ ‘ ' v-