Peterson v. Barnett

In December, 1927, the plaintiff became the holder of four tax sale certificates issued for the taxes of 1925 and covering certain real estate, which was, or later became, by inheritance, the property of Barnett and Hunt, brother and sister. As such holder, the plaintiff paid subsequent taxes for 1927, 1928, and 1929. On January 10, 1930, the redemptioners purported to redeem and for such purpose they tendered and paid the amount of such certificates with interest, exclusive of the taxes paid by the certificate-holder for 1928 and 1929. The alleged reason for excluding the taxes of 1928 and…