Corporation of Georgetown v. Bank of the United States
U.S. Circuit Court for the District of District of Columbia
This cause was brought before the Court, upon a case stated as follows: “ In the years 1813 to 1819, inclusive, John C. Baum was indebted to the Corporation of Georgetown, for the taxes charged on lots 55 and 56, in the account A, amounting to $84.45, which taxes still Temain due and unpaid, and there is no personal property of the said Baum wherewith to satisfy or pay the same.
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This cause was brought before the Court, upon a case stated as follows: “ In the years 1813 to 1819, inclusive, John C. Baum was indebted to the Corporation of Georgetown, for the taxes charged on lots 55 and 56, in the account A, amounting to $84.45, which taxes still Temain due and unpaid, and there is no personal property of the said Baum wherewith to satisfy or pay the same. The said Baum continued to be the owner in fee of the said property till some time in the year 1826, when it was sold under a deed of trust, for the benefit of the Bank of the United States ; and, at the said sale,…
1Opinion of the Court
The CouRT (CRanch, C. J., doubting, and Thruston, J., not giving an opinion as'he had not heard the whole argument,)
was of opinion, that the Corporation of Georgetown had, under the tenth section of the Act of the 26th of May, 1824, a right to sell land in Georgetown for corporation taxes due and unpaid at that date as well as for those subsequently becoming due.
2Cited by3 opinions
- Higueras v. United StatesSupreme Court of the United States · 1865
- Watkins v. KingCourt of Appeals for the Fourth Circuit · 1902
- Higueras v. United StatesSupreme Court of the United States · 1866