Wilkins v. Lenon

Hart, C. J.,

(after stating the facts). The first and most important question in this case is whether an offer to the collector of the street improvement district of payment of all the past-due taxes or assessments upon the lot in question and a payment by the owner of all sums made known to him by the collector are equivalent to an actual payment of the whole and will operate as a redemption from the tax sale.

In Forehand v. Higbee, 133 Ark. 191, 202 S. W. 29, it was held that where a deputy county clerk in the discharge of his official duties issues a certificate of redemption, the landowner…