Case Name: ANNIE B. GRAHAM, Administratrix, v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1886-01-11
Citations: 21 Ct. Cl. 47
Docket Number: No. 14531
Parties: ANNIE B. GRAHAM, Administratrix, v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 21
Pages: 47–48

Head Matter:
ANNIE B. GRAHAM, Administratrix, v. THE UNITED STATES.
[No. 14531.
Decided January 11, 1886.]
On the Proofs.
The controversy in this case was one of fact going to the question of title.
The decisions of this court and the Supreme Court concerning the right of an executor to maintain an action for the surplus in the Treasury of a direct-tax sale where the sale toot place during the life otf the testator reaffirmed.
The Reporters’ statement of the case:
As appears by the opinion of the court, the sale took place during the life of the testator, and the claim,-under numerous decisions, passed to the executor. The controversy "concerning the testator’s title was one of fact.
Mr. James Lowndes for the claimant.
Mr. Heber J. May for the defendants.

Opinion:
Bichardson, Oh. J.,
delivered the opinion of the court:
The claimant brings this action to recover the surplus of money in the Treasury arising from the sale of lands of her tes-, tator in South Carolina under the direct-tax laws.
The sale took place and the surplus accrued while the testator was alive, and so upon his death passed to his executrix, the present claimant, who has made demand for the same at the Treasury without success. (Chaplin's Case, 19 C. Cls. R., 424; Thompson's Case, 20 id., 276.)
At the trial the principal controversy was upon the question of title, and that has been disposed of by the findings of fact, and no question of law arises in the case.
The right of recovery in cases of this kind has already been settled by several decisions in this court and in the Supreme Court, and it is unnecessary to review again the principles of law upon which it is founded. (Taylor's Case, 14 C. Cls. R., 339, affirmed 104 U. S. R., 216; Lawton's Case, 18 C. Cls. R., 595, affirmed 110 U. S. R., 147; White's Case, 19 C. Cls. R., 436.)
Judgment will be entered in favor of the claimant for the •sum of $2,445.