Legal Opinion

Mayhew v. Davis

U.S. Circuit Court for the District of Illinois

Decided December 15, 1847PublishedCited by 7 opinions

This was an action of ejectment [by Eu-sebius Mayhew against Samuel H. Davis]. The defendant .pleaded a special plea, setting up a táx title, acquired since the commencement of the action; in which plea he set out fully the record of the judgment of the Peoria circuit court against the land; the collector’s report, on which judgment was rendered, together with notice and certificate of the publication thereof; the process or precept under which the land was sold by sheriff,…

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This was an action of ejectment [by Eu-sebius Mayhew against Samuel H. Davis]. The defendant .pleaded a special plea, setting up a táx title, acquired since the commencement of the action; in which plea he set out fully the record of the judgment of the Peoria circuit court against the land; the collector’s report, on which judgment was rendered, together with notice and certificate of the publication thereof; the process or precept under which the land was sold by sheriff, and his deed from the sheriff to the land in controversy. The collector’s report was in the following form: [State of…

1Opinion of the Court

POPE, District Judge.

This is an action of ejectment — special plea, setting up a tax title, under the act of the legislature of Illinois, of the 26th February, 1S39, “concerning the public revenue.” The defendant exhibits the proceedings before the circuit court of Peoria county, the judgment, execution, sale and deed by the sheriff; also, the report of the collector, giving a list of the land; that the owner had no personal property out of which to levy the taxes, and notice that he would move for judgment against the laud upon which the taxes were due and unpaid. To this plea the plaintiff…

2Cited by7 opinions

  1. Cooper v. SunderlandSupreme Court of Iowa · 1856
  2. United States v. Pacific RailroadU.S. Circuit Court for the District of Eastern Missouri · 1880
  3. Potts v. CooleyWisconsin Supreme Court · 1881
  4. Wiley v. FlournoySupreme Court of Arkansas · 1875
  5. Appeals of KerrUnited States Board of Tax Appeals · 1927

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