Tacey v. Irwin
Supreme Court of the United States
Error to the Circuit Court for the Eastern District of Virginia; the case as found by that court being thus: Under an act of Congress approved June 7th, 1862, and entitled “An act for the collection of the direct tax in insurrectionary districts,” &c., certain direct taxes which had been laid by former law, were specifically charged ou every parcel of land in the rebellious States, according to divis.ions and valuations in the act prescribed.
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Error to the Circuit Court for the Eastern District of Virginia; the case as found by that court being thus: Under an act of Congress approved June 7th, 1862, and entitled “An act for the collection of the direct tax in insurrectionary districts,” &c., certain direct taxes which had been laid by former law, were specifically charged ou every parcel of land in the rebellious States, according to divis.ions and valuations in the act prescribed. And in default of payment of the tax the statute ordered the land to be advertised for sale and sold. The act, however, allowed “ ihe owner or owners of…
1Opinion of the CourtJustice Davis
The case is not distinguishable in principle from that of Bennett v. Hunter. In that case it was insisted in support of the tax deed, that the right to pay the tax before sale was limited to the owner in person, and .could not be exercised by the tenant in possession who had offered to pay it. This position was not sustained, but the court held that the payment of the tax which the act requires to be made by the owner, need not, necessarily, be made by him in person. It is enough, if it be made by any person for him, on the ground that an act done by one.for the benefit of another is valid if…
2Cited by20 opinions
- Poindexter v. GreenhowSupreme Court of the United States · 1885
- Royall v. VirginiaSupreme Court of the United States · 1886
- In Re Bush Gardens, Inc. v. United StatesUnited States Bankruptcy Court, D. New Jersey · 1979
- Chicago, Kansas & Western Railroad v. Board of CommissionersSupreme Court of Kansas · 1892
- Headley v. HallSupreme Court of Oklahoma · 1942
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