Bonds v. Greer

Citations

• 56 Miss. 710

Syllabus

<p>1. Taxes. Redemption of land sold to individuals. Act of 1876.</p> <p>The Revenue Act of 1876 was intended to provide a complete revenue system; and it was constructed on the plan of denying the right of redemption of lands sold for taxes, but making lands so sold and purchased by the State subject to entry immediately after the sale, with a preferred right in the owner, or any one interested therein, for twelve months after the sale. It contains no provision for the redemption of lands sold to individuals, except the latter clause of sect. 48, which, following provisions for the redemption of lands sold tp the State, declared “that the owner, or any one interested in such lands so purchased by the State, shall have the right, in preference to all other persons, to enter said lands, for the period of twelve months after the date of the sale of the same to the State, or to an individual or individuals.” The words “ or to an individual or individuals ” are out of place and incongruous, but it is clear that they were intended to secure to the owner, or other person interested, the right to redeem his land sold for taxes and purchased by an individual, within twelve months after the date of the sale. If any meaning can be ascribed to these words, they should not be rejected; but unless they have the meaning above indicated, they are senseless and absurd.</p> <p>2. Statute. Construction thereof. Letter and intent.</p> <p>In construing a statute, the intent of the law-maker is to be looked for in the words employed in the act; and when the intent is discovered unmistakably from the words employed by the law-maker, however awkwardly it may be expressed, it should be effected. What is within the intention is within the statute, though not within the letter, and e converso.</p>