Henderson v. Tax Assessors

Deen, Chief Judge.

This is a dispute between the appellants, property owners on Cumberland Island and the tax assessor as to whether their respective deeds to the United States under the National Seashore Act left them with a life estate, which is taxable, or a mere usufruct, which is not. On the appellee’s side: The appellant owners granted the described property by deed to the United States “in fee simple” and “covenant that grantor is seized of said premises in fee and grantor has the right to convey the same in fee simple” to the grantee and its assigns forever. The appellants are…