Legal Opinion

Jackson ex dem. Cook v. Shepard

New York Supreme Court

Decided February 15, 1827PublishedCited by 53 opinions

Ejectment for 80 acres of land in Moreau, Saratoga county, tried at the circuit in that county, December 10th, 1824, before Walworth, 0. Judge.

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Ejectment for 80 acres of land in Moreau, Saratoga county, tried at the circuit in that county, December 10th, 1824, before Walworth, 0. Judge. The plaintiff claimed title to the premises in question under a sale, to pay the United States direct tax; which he claimed to have been made pursuant to the law of the United States, of July 22d, 1813. He was nonsuited at the trial, by the judge, on facts which are sufficiently detailed in the opinion of the court. moved to set aside the nonsuit, and for a new trial. He cited 1 Phil. Ev. 302, 304, 312; 4 Dall. 415 ; 4 Cranch, 403; 9 Cranch, 64. cited…

1Opinion of the Court

Curia, 'per Sutherland, J.

The plaintiff’s title depends on the validity of the deed of the 20th of December, from Thomas Palmer, collector of the revenue for the 11th collection district of the "state of New York, to Samuel Cook, one of the lessors of the plaintiff. The deed was . . - . „ . „ , given upon a sale made m pursuance of the act for the assessment and collection of direct taxes and internal duties, passed July 22d, 1813, (4 U. S. L. 546, ch. 554.) The manner in which the collector is to proceed in the collection of the taxes imposed, and his authority to sell the houses and lands…

2Cases cited3 opinions

  1. Williams v. Peyton's LesseeSupreme Court of the United States · 1819
  2. Stead's Executors v. CourseSupreme Court of the United States · 1808
  3. Parker v. Rule's LesseeSupreme Court of the United States · 1815

3Cited by53 opinions

  1. Wallace v. LongIndiana Supreme Court · 1886
  2. Erben v. . LorillardNew York Court of Appeals · 1859
  3. In re Williams' EstateMichigan Supreme Court · 1895
  4. Sibley v. SmithMichigan Supreme Court · 1853
  5. Harris v. . FrinkNew York Court of Appeals · 1872

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