Holland v. Billingsley

This is a proceeding in a tax foreclosure suit to set aside the tax sale of two parcels of land in Anne Arundel County, Maryland, and to rescind the decree of foreclosure.

The land was owned by Rev. James H. Billingsley, a resident of Virginia, at the time of his death in October, 1947. By his will he left his entire estate to his widow, Mrs. Margaret M. Billingsley, and their only child, James H. Billingsley, Jr. Rev. Billingsley owned at the time of his death three unimproved parcels of land aggregating 4.14 acres. The three parcels were assessed on the Collector’s tax roll to James H.…