Williams v. Hedrick

WOODS, Circuit Judge.

A rehearing is sought chiefly on the ground that it was error to hold that the foreclosure of the tax lien and the deed made in consummation of the sale under the decree were sufficient to pass to the purchaser the life estate of Joseph Hedrick. The argument is that a tax lien is statutory only; that the laws of Indiana make the lien one against the land,' — against the rem; that the owner of the remainder in fee, Lawrence H. Hedrick, was not: a party to the foreclosure; that there is no law authorizing the assessment or valuation of a life estate for taxes, nor giving a…