by John Marshall Harlan

“ The former owner of any such land, shall be entitled to receive the excess of the sum for which the land may be sold over the taxes charged or chargeable thereon, or which, if the land had not been forfeited, would have been charged or chargeable thereon, since the formation of this state, with interest at the rate of twelve per centum per annum, and the costs of the proceedings, if his claim be filed in the circuit court that decrees the sale, within two years thereafter.' Article 13. ”

“ If there were no such person as aforesaid, then to any person (other than those for whose default the same may have been forfeited or returned delinquent, their heirs or devisees) for so much of said land as such person shall have had claim to and actual, continuous possession of, under color of title, for any five successive years after the year 1865, and have paid all state taxes charged or chargeable thereon for said period. ”

“ All lands within West Virginia returned delinquent for nonpayment of taxes to Virginia after 1831, when the taxes, exclusive of damages, did not exceed $20, and all lands forfeited for the failure of the owners to have the same entered on the land books of the proper county, and charged with the taxes chargeable thereon subsequent to 1831, where the tract did not contain more than 1,000 acres, were released and exonerated from forfeiture, and from the delinquent taxes and damages charged thereon. ”

“ It must be remembered that 'it is not enough that there is a remedy at law; it must be plain and adequate, or, in other words, as practical and efficient to the ends of justice and its prompt administration as the remedy in equity.' Boyce's Ex'rs v. ”

“ The words 'former owner,' in section 13 of the last act, embrace those who, in law, would have owned the lands, upon the death of such owner, if they had not been sold for taxes, or, if sold, had been redeemed within the prescribed time after the sale at which the state purchased. ”

“ In that view it is contended that the proceedings hereinbefore referred to, and which were instituted in 1881 in the circuit courts of Webster and Nicholas counties by the heirs of Caperton, were ineffectual to restore title; in which case his heirs could not claim the lands, nor invoke the aid of a court of equity, whatever might be the invalidity of the claims asserted by the defendants. Let us see whether this contention is justified by any reasonable interpretation of the statutes of West Virginia. ”

“ It will be observed, from an examination of the acts of April 9, 1873, and November 18, 1873, that in the case of real estate sold for taxes, of which the state became the purchaser, the first-named act gives 'the owner of any real estate, * * * his heirs or assigns, or any person having a right to charge such real estate for a debt,' the right to redeem within one year from the sale ”

“ Infants, married women, insane persons, or persons imprisoned, whose real estate may have been sold during their respective disabilities, were given the right to redeem within one year after such disability was removed. ”