Baden v. Perkins

Robinson, C. J., delivered the opinion of the Court. This is, in some respects at least, a remarkable record. T he real estate of Basil Baden was on the 23rd July, ISBY, ⁴⁶⁷ sold at public auction for State and county taxes, one Henry L. Harden being the purchaser. The sale was duly reported to the Circuit Court for Prince George’s County, and on the 14th March, 1888, was finally ratified and confirmed.

On the 28th of March, 1888, a motion was filed by the widow and heirs-at-law of Baden, to set aside the ratification of the sale, on the ground, that the proceedings were defective and irregular, and further that the parties in interest were willing to redeem the property under the Code, but that Marden, the purchaser, had refused to furnish to them an account of the taxes, costs, and expenses. On the 13th October, 1890, more than two years after the ratification of the sale, an order was passed by the Gonrt rescinding the order of ratification, with leave to the widow and heirs-at-law of Baden to fill exceptions thereto. On the same day the order was passed, exceptions were filed to the ratification of the sale on the ground mainly that the proceedings under which the property was sold were irregular and defective, and further that the taxes were barred by the Statute of Limitations, which Statute the exceptants pleaded in bar of any demand for the payment of said taxes. On the 18th October, 1890, five days after these exceptions had been filed and without any notice to the purchaser of the real estate, or the collector of taxes, so far as the record discloses, an order was passed by the Court allowing the widow and heirs-at-law to redeem the property, upon the payment by them into Court, of the sum of §242.11 with 15 per cent, interest from the 23rd July, 188?, being the day on which the property was sold by the collector.

The order of the Court does not in terms overrule the exceptions to the ratification of the sale, nor does it dispose of the plea of limitations relied on by the exceptants. But as the widow and heirs-at-law were allowed to redeem the property upon the payment into Court of ⁴⁶⁸ the amount found to he due on account of taxes, with the fifteen per cent, allowed in such cases by the statute, it must be inferred that the Court meant at least to overrule the exceptions and also the plea of limitations. On the 25th of October, 1890, just seven days after the order had been passed, a hill was filed by the heirs-at-law of Baden for the sale of the real estate, which had been sold in lSSY for the payment of taxes, on the ground that it was not