Comstock v. Cover

Citations

• 35 Ill. 470

Syllabus

<p>1. Tax sales—from what time interest to ie computed on redemption—construction of act of 1853. Under the revenue law of 1845, lands sold for taxes ^were redeemable within two years, by the payment of double the amount for which they were sold, and all taxes accruing after such sale, with six per cent, interest on such paid taxes, if any were paid, from the first day of May in each year up to the time of payment.</p> <p>2. The act of 1853, amendatory of the law of 1845, changes the rate of interest from six to ten per cent., but fixes no certain day from which it shall be computed, except that it shall be from the day of sale, whenever that might be. The “ day of sale ” here alluded to is the day on which a sale might take place in each year if the taxes were not paid, and not the day of the first sale under which the tax purchaser claims.</p> <p>3. Same — and herein, that the interest shall be computed only on the subsequent taxes paid. The reason and spirit of the act of 1853 is, to give the purchaser, not only double the amount he paid at the sale for taxes, but ten per cent, on all moneys he may have subsequently disbursed for annual taxes since that sale, computing the same from the day when a sale might have been made, in case the taxes were not paid. If he pays no taxes he can claim no interest.</p> <p>4. Construction of statutes—contemporaneous construction. The doctrine is, when a statute uses language of doubtful import, acting under it for a long course of years in one way may well give an interpretation to that obscure meaning, and reduce that uncertainty to a fixed rule.</p>