Baldwin v. Gillaspie

The decisive question here is whether owners, upon proper tender of taxes, are entitled to relief against a resale tax deed for the sole reason that the property was advertised and sold for an amount asserted to be slightly less than a correct total of the taxes, interest, penalties, and costs for which sale was had.

The land was originally sold to the county in 1936 for 1935 ad valorem taxes and thereafter in 1941 resold for taxes for years 1935 to 1940, inclusive. The total amount of taxes, etc., for which advertised and sold was $411.93. It is contended by defendants in error that an error…