UNITED STATES SUPREME COURT DECISIONS ON-LINE

1. Section 205 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, tolls the running of the time granted under state law to redeem land sold or forfeited for taxes for so long as the owner was in military service after October 6, 1942, and gives him a period in which to redeem after his discharge equal to that portion of the state statutory period which did not run because it was suspended by this provision of the Federal Act. P. 333 U. S. 3.

2. It is not limited to cases where the state law provides for transfer of title to a purchaser at a tax sale subject to defeasance by redemption, but applies as well to cases in which the tax sale results in the issuance of a certificate entitling the holder to apply for a tax deed after the lapse of a specified time. Pp. 333 U. S. 3-4.

3. It applies to all kinds of land, and is not limited by § 500 to "real property owned and occupied for dwelling, professional, business, or agricultural purposes." Pp. 333 U. S. 4-6.

4. The Act must be read with an eye friendly to those who dropped their affairs to answer their country's call. P. 333 U. S. 6.

159 Fla. 122, 31 So.2d 155, reversed.

The Supreme Court of Florida affirmed a judgment denying relief under § 205 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended. 159 Fla. 122, 31 So.2d 155. This Court granted certiorari. 332 U.S. 814. Reversed, p. 333 U. S. 6. clubjuris

Page 333 U. S. 2