Appeal from the Supreme Court of Arkansas.
Mr. J. G. Burke, of Helena, Ark., for appellants. [313 U.S. 362, 363] Mr. Walter G. Riddick, of Little Rock, Ark., for appellee.
Mr. Justice ROBERTS delivered the opinion of the Court.
This appeal presents the question whether an Arkansas Act of March 17, 1937, as construed and applied, violates Article I, 10, of the Constitution.
March 20, 1935, an act of the legislature of Arkansas1 took effect which provided: 'Whenever the State and County Taxes have not been paid upon any real or personal property within the time provided by law, and publication of the notice of the sale has been given under a valid and proper description, as provided by law, the sale of any real or personal property for the non-payment of said taxes shall not hereafter be set aside by any proceedings at law or in equity because of any irregularity, informality or omission by any officer in the assessment of said property, the levying of said taxes, the making of the assessor's or tax book, [313 U.S. 362, 365] the making or filing of the delinquent list, the recording thereof, or the recording of the list and notice of sale, or the certificate as to the publication of said notice of sale; provided, that this Act shall not apply to any suit now pending seeking to set aside any such sale, or to any suit brought within six months from the effective date of this Act for the purpose of setting aside any such sale.'
Certain land in Desha County, Arkansas, was sold to the State in 1933 for nonpayment of 1932 taxes. The land was not redeemed and was certified to the State, as owner. In 1936 the Commissioner of State Lands, on behalf of the State, by deeds reciting his statutory authority so to do, con eyed to the appellants all the right, title, and interest of the State in two parcels of the land.