Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1878-05-31
TAX TITLES.
Important Decision by Judge Baxter
in the Surdam Case.

On the day preceding Judge Baxter's
departure from this city a very impor-
tant case was tried aud decided by him.
1t will be remembered by many Of our
citizens that in June, 1864, a great por.
ton Of the real estate in and adjoining
the city Of Memphis was sold for what
was known as the United States direct
tax. This tax was levied by congress 10
the years 1853, upon all real estate 10
the then discretionary States occupied
BY Federal troops. As the Southern
people were generally refugees from
home when the tax was levied, a great
portion of the real estate was forfeited
to the United States, and sold to pay for
the taxes. 1t was thought at the time
that congress, by this iadirect means,
determined to con6scate the real estate
Of the Southern people; and in many
instances it had that effect. It was bare.
ly possible that any one, not loyal to the
United States government, could, under
the law, pay the tax and rave his land.
The law invested the purchaser at these
tax sales with a title which it declared
could only be defeated by showing one
Of three things: First, that the
tax was paid; second, that the land was
not subject to taxation; and, third, that
it had been redeemed. But the courts,
both of the United States and Of the
different States, have been strongly
inclined to construe the law lib
orally in favor OF the landowner.
Judge Emmons, in bis lifetime, sustained
these tax titles with a high hand, and
hence our people did all in their power
to prevent a trial before him. Judge
Baxter, of his own motion, continued all
Of these cases in his court to the nexI
term in order to give the parties inter
ested an opportunity of compromising
their claims. The parties, however, il
the case Of Surdam vs.. Love agreed t
try at this term before Judge Baxter
without a jury. The case was accord
ingly tried, and the judge decided
against the tax title and in favor of The
defendant. II is to be hoped that al
Of this class OF cases will be so decided
The defendant was represented by James
Il. Malone, Of Robinson l. Malone, and
by George Gillian. Mr.. G. N. Sur5am
was a Federal soldier, and during the
war took advantage of his opportunity
while here TO speculate in real estate
He purchased largely OF the property
sold by the United States government.
as did General W. j. Smith and others
The Supreme Court Of Tennessee has
declared tax titles derived from such
sales illegal, though the Supreme
Court Of the United States will
pass fnsl judgment. The latter
court, 80 far, has been somewhat favor.
able TO the defendants in such cases,
though the question involved in the
Surdam-Love suit has not come within
the consideration Of that tribunal. The
law imposieg this tax on property in the
INSURE ~etionary States was doubtless in.
tended to operate as a o%ontiscation. Nc
one but a person truly loyal to the gov.
ment coald purchase any of the property
offered for sale; hence the favorable op'
portunity oferd General Smith, Mr.. Sur.
dam and other loyal men who had
opened to them what seemed a rare
chance for successful speculation. This
class of speculations was engaged in
quite extensively throughout the South
ern States, and owing to the operations
Of an unjust law, enacted through a
spirit of political malice, many OF the
orphans and widows OF the South to day
are penniless and helpless. No act Of
the United States government has been
more unjust and uuwise 10 its eject to
the Southern people, whose only resource
is now in the courts Of the laud. With
the amelioration of the condition OF a
people subjected to a disastrous war aud
the return of fraternsl feelings, it was
hoped the effect of the law would be 10.
operative. Mr.. Surdam, the plaintiff iu
the case above mentioned, has doubtless
realized largely from these speeulalions
His home is n New Jersey.