Jesse v. Preston
Supreme Court of Virginia
Sarah B. Preston, who sued for the benefit of S. Gose, brought a writ of right in the Circuit Court of Russell against Archer Jesse.
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Sarah B. Preston, who sued for the benefit of S. Gose, brought a writ of right in the Circuit Court of Russell against Archer Jesse. On the trial of the mise, the demandant, to support the issue on her part, introduced the deed of William D. Taylor to Bernard Peyton, which had been duly proved and recorded, and which purported to be the deed of the collector of the direct taxes of the United States, for the eighteenth collection district of Virginia, designated collector for the State of Virginia by the secretary of the treasury. The recitals in this deed referred to | he acts of Congress…
1Opinion of the CourtAllen, J.
In the case of Williams v. Peyton, 4 Wheat. R. 77, the Supreme Court of the United States decided that a deed of the marshal, made under the act of Congress of the 14th July 1798, imposing direct taxes, arid the act of March 3, 1804, did not furnish prima facie evidence that the land had been advertised, nor that the requisitions of the law had been complied *130with. That as the act of Congress contained no declaration that the conveyances shall be deemed prima, facie evidence of the validity of the sale, it was a naked power not coupled with an interest, and in all such cases ^g jaw reqUires…
2Cases cited1 opinion
- Allen v. SmithSupreme Court of Virginia · 1829
3Cited by3 opinions
- Hays v. HeatherlyWest Virginia Supreme Court · 1892
- Boon v. SimmonsSupreme Court of Virginia · 1891
- Hutchings v. GilmerSupreme Court of Virginia · 1882