Elliot v. District of Columbia
District of Columbia Court of Appeals
STATEMENT OE THE CASE. This bill is filed to restrain the District of Columbia from enforcing the collection of certain taxes which constitute, as is alleged by the District authorities, a lien upon lots 23 and 24 in square 491, in the city of Washington. The matei’ial statements in the bill are, that in June, 1872, one Alfred Ely was in the occupation aud possession of said lots as the owner of an estate therein during the life of Cornelius Boyle.
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STATEMENT OE THE CASE. This bill is filed to restrain the District of Columbia from enforcing the collection of certain taxes which constitute, as is alleged by the District authorities, a lien upon lots 23 and 24 in square 491, in the city of Washington. The matei’ial statements in the bill are, that in June, 1872, one Alfred Ely was in the occupation aud possession of said lots as the owner of an estate therein during the life of Cornelius Boyle. At the date just mentioned, the said Ely having neglected for several years to pay the taxes assessed on said property, a suit in equity was…
1Opinion of the CourtJustice MaoArthur
This bill is filed to restrain the collection of taxes, upon the ground that the District is estopped by the action of the collector. It appears that Mr. Elliot did not inform that officer of the purpose for which he requested the bills for unpaid taxes; nor did he disclose to him that he was about to become a purchaser of the property. It is not alleged that the col-’ lector had any knowledge whatever of the object for which the tax bills were furnished. He was not informed that Mr. Elliot represented a purchaser, or that he contemplated becoming one himself. It is not pretended that he…
2Cited by1 opinion
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