169 S.E. 789 | W. Va. | 1933
Fred L. Lemley, as assignee of a tax purchase receipt, seeks by his petition in mandamus filed in this court to compel John S. Phillips, clerk of the county court of Marion County, to receive a report of survey, give the statutory notice, and in case of no redemption, execute a tax deed conveying to petitioner a parcel of land located in the city of Fairmont and sold on the 14th day of December, 1931, at a tax sale by the sheriff of Marion County. The clerk refused to perform these functions because section 1 of chapter
The next question raised is whether mandamus is a proper remedy to compel the clerk to perform a ministerial preliminary function in the making of a tax deed. As to the actual making of the deed itself, this court has heretofore held that mandamus will not lie because of the fact that the remedy given by statute (then section 22 of chapter 31 of the Code of 1913) is exclusive. Doran v. Whyte,
The statute provides no direct and simple means, nor, in fact, any means at all, for a remedy in the event that the clerk refuse to perform the ministerial function of giving this notice. Hence, in a proper case, mandamus would lie to compel this to be done. This presents what is, so far as we have been able to find, a singular situation. We have on the one hand, a statutory remedy upon the refusal of the clerk to make a deed which resulted in superseding relief by mandamus upon that refusal. We have then a later statute requiring that the clerk perform the additional ministerial function of giving the notice. Against his refusal to do so, no statutory relief is provided. Apparently, then, in a case where the clerk had declined to prepare and cause the notice to be served and also had declined to make a tax deed, in the event the notice should ripen without redemption, the tax purchaser would be obliged by mandamus to require the clerk to attend to the matter of notice, and then in a separate and distinct proceeding under the statute would be obliged to compel the execution of a tax deed *814
by the clerk. We do not believe that this would present a plain and adequate remedy at law for a tax purchaser in that case. It involves circuity of legal procedure. Hence, while not overruling the case of Doran v. Whyte,
The remaining point urged against petitioner's right to the writ is that whereas, the rights of the original tax purchaser accrued to him by virtue of a sale which took place before the act extending the time of redemption became effective, petitioner is merely an assignee of the tax purchaser who took his assignment after the act became effective, and, hence, with full notice of its provisions, the effect of which he cannot escape. We do not consider this contention valid. The statute clearly recognizes the rights acquired by a tax purchaser as being assignable. (
It follows that because the act extending the time of redemption has been held unconstitutional, mandamus has been held to be a proper remedy, and the assignee of a tax receipt has been held to have equal right in this connection with his assignor, that the writ of mandamus will be awarded.
*815Writ awarded.