Case ID: us-ct-cl_19/html/0709-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Blatoheord", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

THE UNITED STATES v. SAMUEL G. LAWTON.
    (18 C. Cls. R., 595; 110 U. S. R., 140.)
    
      On the defendants’ Appeal.
    
    The claimant’s grandfather, by will, in 1827, devised a tract of land in South Carolina to trustees for the benefit of his daughter, the claimant’s mother, during her natural life, and upon her death, if she had lawful issue surviving her, then to said issue in fee. During the lifetime of the mother the tract was sold by direct tax commissioners for nonpayment of a tax due to the United States. The property was bid in by the United States for a sum greater than the aggregate of the tax, penalty, interest, and all costs and charges, but no money was paid. No demand was made on the Treasury for the surplus during the tenancy for life. On the death of the testator’s daughter the claimant, being the sole surviving lawful issue of the daughter, demanded it.
    The court below decides—
    (1.) Under the provisions of the Act of August 5, 1861, ch. 45 (12 Stat. L., 292), the surplus of the amount bid by the United States at the purchase of land at a tax sale, over and above the taxes and costs, can be recovered by the owner of the property.
    (2.) The executors of the will as trustees were created tenants for the life of the testator’s daughter, with remainder over to such of her lawful issue as should be living at the time of her death; and the claimant was such issue.
    (3.) The right to the surplus followed the disposition of the land and vested in the claimant.
    (4.) The statute of limitations does not begin to run against a claim for the surplus of> such tax sale until demand has been made at the Treasury by the owner, and payment has been refused.
    
      The Supreme Court decides that this case is governed by its rulings in United States v. Taylor, 104 U. S. B., 216, and affirms the judgment of the court below.
   Mr. Justice Blatoheord

delivered the opinion of the Supreme Court, January 21,1884.