Edwards v. Hall

1. “The principle that one who is bound to pay the tax on property can not strengthen his title by purchasing at a tax sale, and that such purchase will be treated as payment of the tax (Civil Code of 1910, § 1164; Burns v. Lewis, 86 Ga. 591, 13 S. E. 123), is not applicable where the'purchaser a,t’the tax sale is not the person bound to pay the tax,.but another, who is in no way bound for its payment, and who purchases it upon his own account.” Miller v. Jennings, 168 Ga. 101 (147 S. E. 32).

2. Where the equity "which'-remains'in the owner of-rea-l-estate after the execution of a.-security…