Salts v. Salts

The bill in this case was filed to set aside, or in the alternative to obtain a construction of a tax deed made to defendant (appellant here) W. H. Salts. A demurrer was interposed, based on various grounds, which was overruled by the Chancellor and the defendant O permitted to rely on the grounds thereof in his answer.

The Chancellor held the deed null and void because the tax, on which the tax suit’was based and under which the State acquired title, had been paid by the owners of the land prior to the institution of the tax suit. He further held that the defendant (appellant here) the…