St. Bernard Syndicate v. Grace

The St. Bernard Syndicate owned approximately 90,000 acres of land situated in St. Bernard parish. The owner defaulted in the payment of its taxes for 1923, and in 1924 the land was adjudicated to the state in default of any one offering to bid the amount of the taxes, penalties, and costs either for the whole or a portion less than the whole of the said land.

The lands were assessed following the sale to the state to the original owner for 1924.

Some time in 1927 the plaintiff offered to redeem the lands from the state upon paying the taxes, penalties, and costs for which the land had been…