Le Maistre v. Leffers

Section 205 of the Soldiers’ and Sailors’ Civil Relief Act of 1940, 54 Stat. 1178, as amended, 56 Stat. 769, 770, 50 U. S. C. App. Supp. V, § 525, provides in part that no portion of the period of military service 1 which occurs after October 6, 1942, 2 shall be included “in computing any period now or hereafter provided by any law for the redemption of real property sold or forfeited to enforce any obligation, tax, or assessment.”

Petitioner owned land in Florida on which taxes became delinquent April 1, 1940. Under Florida statutory procedure 3 the tax collector after notice sells the land…