The Tax Investment Corp. v. Dilts

The relator, on December 16th, 1941, purchased a tax sale certificate which it still holds, unredeemed. On December 16th, 1943, the tax collector sold the same lands, for the unpaid taxes of 1942, to one Frank Decker for $78.76, for redemption without interest, and at a premium of $50. Within ten days of the latter sale relator tendered to the tax .collector the sum of $78.76 in redemption of the Decker certificate, together with an affidavit showing such payment and a demand that the collector issue to relator a certificate of redemption for the Decker lien and that he file the affidavit-in…