Wills v. Windish

The bill of complaint filed herein seeks a decree to permit complainant to redeem certain real estate from the operation of a certificate of tax sale. The cause has been submitted on a written stipulation of facts.

The single issue is whether the stipulated evidence is sufficient to establish complainant's right to redeem the property from the operation of the tax certificate.

The tax sale was made September 5th, 1904, for taxes assessed for the year 1903. Since the rights of the parties are governed by the law in force at the time of sale (Rogers v. Cressman,98 N.J. Eq. 209) the Tax act of…