Lawton v. United States
United States Court of Claims
A tract of land known as tbe Hill Place, in Saint Luke’s Parish, South Carolina, was a part of the estate so devised. • II. The said Martha S. Barksdale, named in said will, entered into possession of said last-named tract of land under said devise, and continued in possession of the same until dispossessed thereof by the tax sale hereinafter set forth. After the making of the said will she was lawfully married to one Joseph A. Lawton.
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A tract of land known as tbe Hill Place, in Saint Luke’s Parish, South Carolina, was a part of the estate so devised. • II. The said Martha S. Barksdale, named in said will, entered into possession of said last-named tract of land under said devise, and continued in possession of the same until dispossessed thereof by the tax sale hereinafter set forth. After the making of the said will she was lawfully married to one Joseph A. Lawton. The claimant, Samuel G-. Lawton, who is now forty-one years of age, is the lawful and only living issue of the said Martha S. Barksdale. III. On the 25th day…
1Opinion of the Court
OPINION.
Davis, J.,
delivered the following opinion of the court:
In Irene Taylor’s Administrator's Case (14 C. Cls. R., 339) we decided that when a sale of real estate was made by direct-tax commissioners to a third party, for non-payment of a tax due to the United States under th o Act of-June 7, 1862 (12 Stat. L., 422), and a surplus of the purchase money remained after satisfaction of the tax and all costs and charges, and that surplus was paid into the Treasury, the owner of the real estate, or his legal representatives, could demand the same of the Secretary of the Treasury under the…
2Cases cited3 opinions
- United States v. TaylorSupreme Court of the United States · 1881
- Taylor's v. United StatesUnited States Court of Claims · 1878
- Crussell v. United StatesSupreme Court of the United States · 1871
3Cited by3 opinions
- Friedman v. United StatesUnited States Court of Claims · 1962
- Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United StatesUnited States Court of Claims · 1963
- Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United StatesUnited States Court of Claims · 1963