Opinion
No. 34202.
June 10, 1940.
1. TAXATION.
The statutory provision which affords minors whose lands are sold for taxes the right to redeem after they reach their majority, applies only to lands that belong to the minors and in which they have an interest at the time they are sold for taxes, and not land in which they may subsequently acquire an interest (Code 1930, sec. 3264).
2. LIMITATION OF ACTIONS.
Where statute of limitations had commenced to run during life of adult intestate, his heirs inherited only such right as he had, which was the right to redeem land within two years from date of sale for delinquent taxes (Code 1930, sec. 3264).
3. TAXATION.
Where state had obtained title through sale of land for delinquent taxes before saving clause of two-year statute of limitations in favor of infants was amended to give infants "who have or may hereafter inherit or acquire land by will and . . . whose land may be sold for taxes, the right to redeem the same within two years from attaining full age," the amendment was inapplicable in infant's suit to redeem from state's patentee who acquired rights of the state (Code 1930, secs. 3256, 3264, as amended by Laws 1932, chap. 286).
4. TAXATION.
Where two-year statute of limitations on right to redeem from delinquent tax sale contained saving clause in favor of infants, but saving clause was amended to read "saving only to infants who have or may hereafter inherit or acquire land by will and . . . whose land may be sold for taxes, the right to redeem within two years after attaining full age," the amendment was intended to restrict rather than to enlarge the saving clause in favor of the infants so as to limit their right to redeem their land within two years after attaining full age, to such land as they might, after the passage of the amendment, inherit or acquire by will (Code 1930, sec. 3264, amended by Laws 1932, chap. 286).
5. TAXATION.
The words "who have or may hereafter inherit or acquire land by will" in statute giving to infants who have or may hereafter inherit or acquire land by will and whose land may be sold for taxes the right to redeem the same within two years after attaining full age, have reference to the time of the enactment of the statute, and do not relate to any tax sale that may have been made prior to the passage of the act (Code 1930, sec. 3264, amended by Laws 1932, chap. 286).
APPEAL from the chancery court of Panola county; HON. L.A. SMITH, SR., Chancellor.
J.B. Boyles, of Batesville, for appellants.
Statutes permitting the redemption of lands from tax sales are to be liberally construed in favor of persons in interest seeking to redeem.
Darrington v. Rose, 90 So. 632, 128 Miss. 16; Bousquet v. Brown, 119 So. 166, 152 Miss. 171; McLain v. Meletio, 147 So. 878, 166 Miss. 1.
Courts of equity will not only protect the rights of minors but jealously guard their property rights against those persons who have no regard for their legal disabilities.
The question at issue in this case is the right of the minor appellants to redeem the land in question from a tax sale that was made during the life of their ancestor and father, W.A. Moore, who was the owner of the land and from whom appellants inherited said land by operation of law; and who died approximately seven months after said tax sale before the two years statute of limitations permitting redemption from said tax sale had run against the redemption of said land, or the sale as made by the sheriff and tax collector on the 7th day of April, 1930, for delinquent taxes due thereon for the year 1929.
All statutes permitting or authorizing the redemption of lands from tax sales, or pertaining to any causes of action for the recovery of land, have saving clauses in favor of minors and other persons under disabilities.
In view of this fact and the wording of the statutes, we submit that the minors in this case had a right to redeem their interest in this land, which they had inherited from their father after the tax sale and before the expiration of the time to redeem.
Sec. 3264, Code of 1930; Sec. 3264, 1933 Supplement of Code 1930, being Ch. 286, Laws of 1932; Begole v. Bigelow et al., 213 Fed. 401; Millet v. Mullen (Me.), 49 A. 871; McGauley v. Sullivan (Mass.), 54 N.E. 842, 174 Mass. 303; Jones v. Collins (Wis.), 65 A.L.R. 582; Begole v. Hazzard (Wis.), 51 N.W. 325; White v. Straus (W. Va.), 35 S.E. 843; Henze v. Mitchell (Neb.), 140 N.W. 149; 61 C.J., Sec. 1699; McNamara v. Baird (Miss.), 16 So. 384, 72 Miss. 89; Wilson v. Skyes (Miss.), 7 So. 492, 67 Miss. 617; Jones County Land Co. v. Fox, 83 So. 241, 120 Miss. 798; Bonds v. Greer, 56 Miss. 710; Moody v. Hoskins, 64 Miss. 468, 1 So. 622; Sec. 3257, Code 1930.
Gore Strong and Eugene Thompson, all of Marks, for appellee.
While it is true that redemption statutes are to be construed liberally in favor of those seeking to redeem land from tax sales, yet it is equally well settled that parties seeking the right to redeem must clearly bring themselves within the provisions of such statutes.
4 Cooley on Taxation (4 Ed.), sec. 1563; McNamara v. Baird, 72 Miss. 89.
An infant seeking the right to redeem land from a tax sale within two years after attaining majority, must show that he was the owner of, or had some interest in, the land sold at the time it was sold for taxes.
4 Cooley on Taxation (4 Ed.), sec. 1563; 61 C.J. 1252-3, Sec. 1705; McNamara v. Baird, 72 Miss. 89; Bradbury v. Johnson (Ark.), Ann. Cas. 1914C, 419; Kulp v. Kulp (Kan.), 32 P. 1118, 21 L.R.A. 550; Harding v. Vaughn, 36 Fed. 472; Corry v. Shea (Wis.), 128 N.W. 892, Ann. Cas. 1912A, 1154.
A statute of limitation, beginning to run against a right, or cause of action, in an adult during his lifetime, will continue to run against his heirs or legal representatives after the adult's death.
37 C.J. 1026-7, Sec. 434; Tippin v. Coleman, 61 Miss. 516.
Redemption statutes are, in a sense, statutes of limitation, in that the right to redeem land from a tax sale is limited in point of time within which it must be exercised.
McNamara v. Baird, 72 Miss. 89.
Courts of equity will protect the property rights of minors, and jealously guard their rights and interest, as argued by counsel for appellants; but it is almost an equitable maxim that "minority is a shield and not a sword," and has been so held, and so expressed, by this court.
Hayes et al. v. National Surety Co., 169 Miss. 676.
If it is true, as argued by counsel for appellants, that Chapter 286, Laws of 1932, enlarged the redemption rights of minors, appellants cannot avail themselves of this statute, because it was not in effect on the date of the sale of the land involved in this cause. The rights of all parties with reference to land sold for unpaid taxes, including the rights of appellee, claiming under and by virtue of a tax forfeited land patent from the State of Mississippi, are fixed and controlled by the laws and statutes in force at the date of the sale of such land for taxes, in this cause, on April 7, 1930.
4 Cooley on Taxation (4 Ed.), Sec. 1561; 1 Cooley's Constitutional Limitations (8 Ed. Carrington); Price v. Harley, 142 Miss. 584; Everett v. Williamson, 163 Miss. 848; Reid v. Federal Land Bank of N.O., 166 Miss. 392; Russell Inv. Corp. v. Russell, 182 Miss. 385.
The appellants, who were minors at the time of the death of their father, W.A. Moore, on November 27, 1930, and who were joined in the suit in the court below by their mother and adult brothers and sisters, who did not appeal, are seeking by appropriate procedure, to redeem their undivided interests in certain land which was legally sold to the state on April 7, 1930, for the delinquent taxes due thereon for the year 1929. W.A. Moore was the owner in fee simple, and was in possession of the land at the time of the sale, and also at the time of his death, intestate, on the date above mentioned. This proceeding was not instituted until May 28, 1938, which was consequently long after the expiration of the two-year limitation within which W.A. Moore, as owner at the time of sale, would have been entitled to redeem the land, under section 3264 of the Code of 1930, the governing statute as to the rights acquired by the state, as well as those reserved unto the owner when the tax sale was made during the month of April of that year.
The statute above referred to contains a saving clause in favor of minors, as follows: "Saving to infants . . . whose land may be sold for taxes, the right to redeem the same within two years after attaining full age . . . from the state or any purchaser thereof . . ." At the time of the sale here in question the appellants owned no interest in the land involved. Therefore, the right given by the statute to infants whose land may be sold for taxes, for them to redeem the same within two years after attaining their majority, applies only to land owned by an infant, or in which he has an interest, at the time of the sale. As to land belonging to their adult intestate, they inherit only such right as he had — that is to say, the right to redeem the land within two years from the date of sale. McNamara v. Baird, 72 Miss. 89, 16 So. 384. The statute of limitation had already commenced to run against W.A. Moore before his minor heirs inherited their interest in the land. In other words, it was not their land which was sold. The statutory provision which affords minors whose lands are sold for taxes the right to redeem after they reach their majority, "applies only to lands that belong to minors, and in which they have an interest at the time they are sold for taxes, and not that in which they may subsequently acquire an interest." Kulp v. Kulp, 51 Kan. 341, 32 P. 1118, 1120, 21 L.R.A. 550; Pearsons v. American Inv. Co., 83 Iowa, 358, 49 N.W. 853; Stevens v. Cassaday, 59 Iowa, 113, 12 N.W. 803; Doudna v. Harlan, 45 Kan. 484, 25 P. 883; McMillan v. Hogan, 129 N.C. 314, 40 S.E. 63; McCormack v. Russell, 25 Pa. 185; McGee v. Bailey, 86 Iowa, 513, 53 N.W. 309; Bradbury et al. v. Johnson, 104 Ark. 108, 147 S.W. 865, Ann. Cas. 1914C, 419; 61 C.J., 1252; and Cooley on Taxation, Vol. 4 (4 Ed.), Sec. 1563, and note 21 thereunder. The cases of White v. Straus, 47 W. Va. 794, 35 S.E. 843; Jones v. Collins, 16 Wis. 594, relied on by the appellants, seem to support the contrary view, but the rule therein announced is not in harmony with the prevailing view. In fact, a later Wisconsin case than that of Jones v. Collins, supra, to-wit, Corry v. Shea, 144 Wis. 135, 128 N.W. 892, Ann. Cas. 1912A, 1154, is cited in Smith v. Hughes, 135 Okla. 296, 275 P. 628, 65 A.L.R. 573, 594, as supporting the general rule, which is there stated as follows: "It has been generally held that in order for a person under disability to take advantage of the benefit of a statute extending the time of redemption, he must have been the owner at the time of sale."
It is urged, however, that chapter 286 of the Laws of 1932, which amends the saving clause in favor of infants, contained in section 3264, Code of 1930, supra, and causes the same to read: "Saving only to infants who have or may hereafter inherit or acquire land by will and . . . whose land may be sold for taxes, the right to redeem the same within two years after attaining full age . . .," has the effect of enlarging the right of infants to redeem land; and that since this statute was enacted before the patent under which appellees claim was issued by the state, the appellants are given the right, for a period of two years after attaining their majority, to redeem the land as having inherited it after the tax sale.
In the first place, we do not feel that the statute has any application, for the reason that the patentee acquired such rights as the state owned, and the state obtained its title before the enactment of said chapter 286, Laws of 1932, subject to such right of redemption as existed under the law at the time of the sale, section 3256, Code 1930. In the second place, we think that the amendment was intended to restrict, rather than to enlarge, the saving clause in favor of infants, so as to limit their right to redeem their land within two years after attaining full age to such land as they might, after the passage of the act, inherit or acquire by will; and was doubtless intended to prevent the conveyance of land to minors by deed thereafter for the sole purpose of permitting the land to be sold while the title was in the name of such minor, with the intention on the part of the grantor to continue in possession and enjoyment of the same without the payment of taxes during the period within which the minor would have had to redeem, had the amendment not been adopted so as to limit the right to redeem, within two years after reaching his majority, to only such land as he may have inherited, or acquired by will. And in the third place, we think that the words, "who have or may hereafter inherit or acquire land by will," have reference to the time of the enactment of the statute, and does not relate to any tax sale that may have been made prior to the passage of the act.
We are therefore of the opinion that the decree of the court below, in denying unto the appellants the right to redeem the land in question, should be affirmed.
Affirmed.