Union Trust Co. v. Great Eastern Lumber Co.
Court of Appeals for the Fifth Circuit
Appeal from the District Court' of the United States for the Southern District of Georgia; Wm, Wallace Lambdin and Emory Speer, Judges. Bill by the Union Trust Company against the Great Eastern Lumber Company and others. On petition of commissioners to sell, payment of taxes was directed, and complainant appeals.
1Opinion of the Court
GRUBB, District Judge.
The sole question presented by the appeal is whether the terms of the decree of foreclosure and sale required the purchaser at the sale to assume payment of the taxes due on the property to be sold, or whether the property was sold free from the tax lien and the taxes were ordered by the decree paid out of the proceeds of the sale.
[1, 2] The purchaser at a sale under a judicial decree, which does not order the property sold free from the lien of taxes, takes the property subject to the tax lien. In that respect the rule of caveat emptor applies. The question depends upon…
2Cases cited6 opinions
- In Re TylerSupreme Court of the United States · 1893
- Union Trust Co. v. Illinois Midland Railway Co.Supreme Court of the United States · 1886
- First Nat. Bank v. EwingCourt of Appeals for the Fifth Circuit · 1900
- Gehr v. Mont Alto Iron Co.Supreme Court of Pennsylvania · 1896
- Wiswall v. KunzIllinois Supreme Court · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
- Hennepin County v. M. W. Savage Factories, Inc.Court of Appeals for the Eighth Circuit · 1936
- Hammond v. Carthage Sulphite Pulp & Paper Co.Court of Appeals for the Second Circuit · 1925
- Hardee v. American Security & Trust Co.Court of Appeals for the D.C. Circuit · 1935
- Central Vermont Ry. Co. v. MarschCourt of Appeals for the First Circuit · 1932
7 more not listed; retrieve them via the Exa API.