State v. Mudd

MERRILL, Justice.

This appeal is from a decree sustaining appellee’s demurrer to a bill of complaint *581filed jointly by State of Alabama, Jefferson County and the City of Birmingham, and dismissing the bill.

The bill of complaint alleges that certain lands assessed to appellee were sold for the nonpayment of ad valorem taxes levied in 1932, payable on October 1, 1932, and which became in default on January 1, 1933. The bill alleges that the customary procedure was taken and the lands were advertised and sold. The State purchased the lands for $1,737.24 on November 20, 1933, and the certificate…