Armstrong Products Corp. v. Martin

Hatcher, Judge :

This is an original proceeding in mandamus-.

An improved tract of three acres in Cabell County owned by Armstrong Electric & Manufacturing Corporation was delinquent for 1930 taxes. The tract was conveyed by its owner to Armstrong Appliance Corporation in February, 1931, the grantee covenanting to pay the 1930 taxes. This was not done; and in December, 1931, the tract -was sold for the delinquency by the sheriff, and was purchased by the state. The taxes for 1931 were also not paid and the tract was purportedly sold to the state at the tax sale therefor in December, 1932. The…