Taylor's v. United States
United States Court of Claims
The Reporters' statement of the case: The following are the facts as found by the court: I. Matilda Johnson, in March, 1863, was owner in fee-simple of block or square No. 27, in the city of Little Bock, Ark., and on the 4th day of that month executed her deed in fee thereof to Irene M. Jordan.
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The Reporters' statement of the case: The following are the facts as found by the court: I. Matilda Johnson, in March, 1863, was owner in fee-simple of block or square No. 27, in the city of Little Bock, Ark., and on the 4th day of that month executed her deed in fee thereof to Irene M. Jordan. Before the commencement of this suit the said Irene M. Jordan intermarried with the claimant, Charles M. Taylor, and since the commencement of this suit the said Irene M. Taylor has deceased, and the said Charles M. Taylor has been duly appointed as the administrator of her estate. II. The said block…
1Opinion of the Court
Davis, J.,
delivered tbe opinion of tbe court:
On tbe 4tli May, 1865, tbe direct-tax commissioners of tbe United States for tbe insurrectionary district of Arkansas sold at public sale a parcel of land, with a bouse on it, in Little Rock, for non-payment of a direct tax assessed tbereon, to Mrs. Matilda Johnson, in whom tbe title of record was vested. Tbe amount of tbe tax was $37, and there was, in addition, a penalty of $18.50, making an aggregate of '$55.50 due to tbe United States. Tbe property sold for $3,000, all of which went, either directly or indirectly, into tbe Treasury of tbe…
2Cases cited2 opinions
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