Corbett v. Nutt
Supreme Court of the United States
Error to the. Supreme Court of Appeals of Virginia; the .case being thus: The seventh section of the-act of June 7th, 1862, for the collection of direct taxes in insurrectionary districts, after directing the advertisement and sale of lands, upon which taxes due the United States remained unpaid, after a time specified, enacts*— By a first clause, that the owner of the land, or any loyal person of the United States having any interest in it, may at any time, within sixty…
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Error to the. Supreme Court of Appeals of Virginia; the .case being thus: The seventh section of the-act of June 7th, 1862, for the collection of direct taxes in insurrectionary districts, after directing the advertisement and sale of lands, upon which taxes due the United States remained unpaid, after a time specified, enacts*— By a first clause, that the owner of the land, or any loyal person of the United States having any interest in it, may at any time, within sixty days after the sale, appear before the board of tax commissioners, in proper person, and redeem it from sale upon paying…
1Opinion of the CourtJustice Field
Several questions were raised and elaborately examined in this case in the courts of Virginia, both in the lower courts and in the Court of Appeals cf the Stato, which are not open for consideration here. The only questions which we can consider, under the twenty-fifth section of the Judiciary Act, arise upon the ruling of the court admitting the certificate of redemption issued to McPherson, and the refusal to give certain instructions-prayed by the defendant.'
The seventh section of the act of June 7th, 1862, for the collection of direct taxes in insurrectionary districts, after directing…
2Cases cited2 opinions
- Watkins v. Lessee of HolmanSupreme Court of the United States · 1842
- Dubois v. HepburnSupreme Court of the United States · 1836
3Cited by54 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Cole v. CunninghamSupreme Court of the United States · 1890
- Fall v. EastinSupreme Court of the United States · 1909
- Texas & Pacific Railway Co. v. GayTexas Supreme Court · 1894
- Webb v. RitterWest Virginia Supreme Court · 1906
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