Hillis v. O'Keefe

This is a bill in equity to redeem land from a tax title. There was a decree for the plaintiff and the case is here on exceptions by the defendant to the refusal to rule as requested, and to rulings that were made.

The statute provides that “ The owner of land taken or sold for payment of taxes . . . may, within two years after the taking or sale, redeem the same by paying or tendering ” etc. The principal question in the case is whether the plaintiff is an “ owner ” within the meaning of the statute. The land consisted of woodland and formerly belonged to one James Rielley deceased. It was…