Forsyth County v. . Joyce

The defendants raise the question whether under existing laws the land of a minor is exempt from sale during his minority for the nonpayment of taxes. The question calls for reference to the historical background of the several statutes relating to the subject.

As early as 1873 the General Assembly declared that- the land of a minor should in no case be liable to be sold for taxes. Public Laws, 1872-’73, chap. 115, sec. 28(4). The substance of this statute appears in The Code (1883), see. 3691; in the Revisal of 1905, sec. 2861; and in the Consolidated Statutes (1919), sec. 7984.

In 1885 the…