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MARTIN V. BARBOUR, 140 U. S. 634 (1891)

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U.S. Supreme Court

Martin v. Barbour, 140 U.S. 634 (1891)

Martin v. Barbour

No. 369

Submitted May 1, 1891

Decided May 25, 1891

140 U.S. 634

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE EASTERN DISTRICT OF ARKANSAS

Syllabus

In a proceeding instituted under the statute of Arkansas to confirm a tax title to a lot of land, the person who owned the lot when it was sold for taxes may set up in defense defects and irregularities in the proceedings for the sale.

A lot was sold to the state in 1885 for the taxes of 1884, and, after the two years allowed for redemption had expired, it was certified to the commissioner of state lands, and purchased from him by a person who brought the proceeding to confirm the title. The widowed mother of certain chanroblesvirtualawlibrary

Page 140 U. S. 635

minors had bought the lot in 1883, in trust for the minors, and had put money into the hands of an agent to pay the taxes of 1884, but he failed to pay them. The lot was listed for the taxes of 1885 and 1886, and they were paid, as if the lot had not been sold. No suit to show irregularities in the sale was brought within two years from its date.





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