Opinion
No. 20257
Opinion Filed July 14, 1931. Rehearing Denied October 20, 1931.
(Syllabus.)
1. Constitutional Law — Statutes — Taxation — Act Providing for Foreclosure of Tax Liens Held Void for Imposing Additional Burdens and Granting Additional Rights Retroactively.
Chapter 12, Session Laws of 1925, provided for a tax lien on land "for the value of all improvements placed thereon by such lienholder and those under whom he holds or claims," "superior to any other lien, except that of the state and junior tax sales," limited the right of redemption of minors, idiots, and insane persons, and provided for additional rights of possession and means of acquiring possession of the land. By its terms it applied to tax sale certificates. "heretofore or hereafter issued." The character of the act was such that the court cannot say that the Legislature would have adopted the same without the provision for retroactive effect. For the reason that the act attempted to impose additional burdens and grant additional rights retroactively, the act was void as in conflict with the limitations contained in the Constitution of Oklahoma.
2. Same — Act Held Void Because Granting Rights and Imposing Burdens not Expressed in Title.
Chapter 12, Session Laws of 1925, granted rights and imposed burdens not clearly expressed in its title, and for that reason was void as in conflict with the limitations contained in the Constitution of Oklahoma.
3. Same — Act Held Void Because Extending and Conferring Law "by Reference to Its Title Only."
Chapter 12, Session Laws of 1925, by its terms, extended and conferred the law of Oklahoma for the foreclosure of mortgages on real estate and sales thereunder "by reference to its title only," in violation of the provisions of section 57, art. 5, of the Constitution of Oklahoma. For that reason, the same was void.
Appeal from District Court, Wagoner County; W.J. Crump, Judge.
Action by Gilmer Meriwether against C. S. Casner et al. Judgment for plaintiff, and defendants appeal. Reversed and remanded with directions to dismiss.
Watts Broaddus, for plaintiffs in error.
Twyford Smith, Leo G. Mann, and W.R. Banker, for defendant n error.
This cause was consolidated with cause No. 20255, 152 Okla. 246, 4 P.2d 19, and cause No. 20256, 152 Okla. 255, 4 P.2d 29. The decision in the consolidated cause was this day rendered in cause No. 20255 between the same parties. The law announced therein is applied herein.
The judgment of the trial court is reversed, and cause is remanded, with directions to the trial court to dismiss the action.
LESTER, C. J., CLARK, V. C. J., and HEFNER, CULLISON, SWINDALL, and McNEILL, JJ., concur. RILEY, J., absent. KORNEGAY, J., dissents.