Larkin v. Saffarans
District Court, W.D. Tennessee
Ejectment. Only so much of the opinion in this ease as relates to the question of jurisdiction is reported here. The remaining portion relates to defenses against the tax title, which are unimportant, since there is no permanent system of direct taxes on real estate, and the questions raised involved only an application of the settled decisions under the tax acts to the special facts of this case.
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Ejectment. Only so much of the opinion in this ease as relates to the question of jurisdiction is reported here. The remaining portion relates to defenses against the tax title, which are unimportant, since there is no permanent system of direct taxes on real estate, and the questions raised involved only an application of the settled decisions under the tax acts to the special facts of this case. The plaintiff brought an action of ejectment based on a certificate of sale under the acts of congress for the sale of. lands, subject to the direct tax and situated within the insurrectionary…
1Opinion of the Court
Hammond, j.
* * * The next ground for a new trial is based on the objection to the jurisdiction of the court. Eesolving all doubt in favor of the jurisdiction, which seems to be the rule in such cases, I have concluded to adhere to the ruling made at the trial and sustain the jurisdiction. Smith v. People, 47 N. Y. 330, 341. It is proper to state, however, that any doubt entertained on the subject arises out of the want of conclusive authority for this judgment, rather than any want of conviction of its'correctnes's.
Naturally enough, persons holding title under the United States direct sales…
2Cases cited51 opinions
- Calder v. BullSupreme Court of the United States · 1798
- Ex Parte McCardleSupreme Court of the United States · 1869
- Dash v. Van KleeckNew York Supreme Court · 1811
- Smith v. . the PeopleNew York Court of Appeals · 1872
- Satterlee v. MatthewsonSupreme Court of the United States · 1829
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3Cited by20 opinions
- Norfolk & Portsmouth Bar Ass'n v. DrewrySupreme Court of Virginia · 1934
- Bascom v. District Court of Cerro Gordo CountySupreme Court of Iowa · 1941
- Chovan v. EI Du Pont De Nemours & CompanyDistrict Court, E.D. Michigan · 1963
- Guerra De Chapa v. AllenDistrict Court, S.D. Texas · 1954
- Brown & Co. v. United StatesCourt of Customs and Patent Appeals · 1924
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