Plant v. Johnson

Various acts have been passed to enable the State to perfect its title to lands forfeited to it for nonpayment of taxes. The primary purpose of all this legislation has been to compel the payment of the taxes'due the State. The reluctance of the courts to see one lose his lands for the small per cent, of its value represented by the taxes due on it has resulted in. many very technical constructions of these statutes, all of which assumed the invalidity of the tax sales, otherwise confirmations would not be required, as a valid tax sale requires no confirmation.

Finally, at its 1941 -session,…