:3ugrera Court of Taxa&), we aeld in part 06 r0rm8t

uR@dcuxptloA under nrtiala 7283, Civil X.atutee, my be h0a n0 a matter of right lf ereroloed within two yews after tae purahsserta deed la fllod for reoord.

*Atiiole 728&b of the Revised Civil Statutes allow redemptisn a sattor of right 0517 if exer- cised within two years rrom the date or sue. 3ta&utmt, outlining the . . “Artiole 7328, civil

pracleealng to follow in tax suite, proridea that if 0&y biWt 90 fYJld f%Ad PtlFOhCtQtd by the 33tet0 3.8 AOt redeemed within the time gax6oribsd by absriif l Sbal.i srll the 8am publh? outory to lw, tne the higheot bidder for t&o psinoipal entrmoa oash aS to tt;e oourthouee in the oounty whorain the lenti lioe' after duo AOtfOts. It ita povided t!u%t the sheriff ahall mu& tie amuat reoeired fws mch sdla to the %'rhreaa~XCir titer b%b3tf;l~ t&s il.WUAt of State oountp taxoe, iAtW88t AAd penalty or the oounty tax which he @ml.: pay to Fhc onu~tp treaswr.

Wmasnted dirrortmtig, the gtostion is whether the oounty tar oolleotor end OomgtrolXar, jtrlor to a&y oala bp ths snsrlfi, can waive the oaln and acrcept thit CnXOSt, ~OAAlti08 curd iAt0re8t. “Ia the 0830 of L30gue VS. 57 ‘.i. _ i?tete,

3up. Ct., affirma 3. ~2. t75, hiAd had basn sold for lU8l+ und bid In by tho .:t9te. 2&eresl%ur, for taxes the State brou;;ht suit sK!ainst another clalzmnt For rjuas 1681 taxea, L)Y ~11 ds athars f!Lermftxr nssesocd against 9x3 lnnd. ~~soovery mes allmod, it bei.rq aeld that ciiu Ltate ic no ZPI:~ welved it6 ri,+ts acqulrod uAc9r th3 Eels.

!!onorabla George il. Zhepy.ard, peg:0 3

“In state vs. :iutley, 278 2aa. 206, the ~;uprwic Court of ,Yew Sotidao held t&t SO loner aa ri;zhto cd othsr gartles did not it was within the fntervane power or Ghe Bounty trocraurar, a8 the went OS the dtate, to ;;rra.it radamptlon, althou& the period allowed 3s Q ratter OS right had expired.

“In Sahroiber ~8. Y@ynlhan, 47 A. 851, tho 2uprem Courb OS ?enrmylranla held that a purohase a tar 6al1 bg the caunty weo abandoned by %t whara tba land was not thereafter ohargad by tha ooedsslozmra with OOtmty and road taxall, as prwlc?ad by its law, bub was u@moasad aa before and sold Sor ’ the tares so a38sasatl.

Court OS Misaissipgi, an Aot 0S provi&kzq that tbo Stats would abandon all olalmo w.tdor Its prs-etint- fng tar titles ii the mmara would pay the tares for 1374; and in deSatit of paymmt provision belncj mde for a resale OS aald lands, It wa6 beld that uhero cho Jtate &ad bought lands far taxes in 1867, and %<aia bou;zht the ~fti land in 1875 ior t&O 1871 taxes, it abtmdrsno@, by the act of gurohase i11 1875, afi olaia.

to the land tier its yirohse~of a 61 c. ir. it ia dd tha rcsd0aption my ba allamad, althhough the tlne~ haa exglrad, on equitable grounds, am whera tha Stata, oity or county ooneents.ta ths redsreptfoa and aocepte tba iwm6g with that understanding.~ ”

‘wl’%a stktas dlatAn& ‘to .tha oolleotion of aallnquant taxea, roreolosum upon and sale OS land8 tharsior ara inteadad to obtain oolleotion OS the a proSit upon re- taxes, not far Stats to oW3la sale. The law faTor redemption. Alook on Tax Tit&e (2d -:di 1, par. 348.”

Upon the sutharity o:’ ~4.2 o_ninioa Just rsforred to, you ?m acltlsed that tlw ter collrtotln;; euthoritios .my *4 aooept tI15 amaunt of taseb3, interest. penaltlea zind coeto of suit, md that upon the ismmnoe of proper redei?gtion reoeipts tbreror the tltla ail1 stanQ in t&e mnor the saaa aa ff said suit bad IMVBF boen instituted.

‘IOUrS VOly tntiy -