Lawton v. United States

Citations

• 18 Ct. Cl. 595
• 1883 U.S. Ct. Cl. LEXIS 30
• 1800 WL 1336

Syllabus

<p>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 natual life, and npon 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 non-payment 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 wa.s 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.</p> <p>Held:</p> <p>I. Under the provisions of the Act of Avgust 5,1861, eh. 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.</p> <p>II. 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.</p> <p>HI. The right to the surplus followed the disposition of the land and vested in the claimant.</p> <p>IV. 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.</p> <p>The following are the facts found by court:</p> <p>I. On the 10th clay of February, 1827, James Stoney, of Hilton Head Island, in South Carolina, died leaving a last will and testament, which was duly proved and of which the following is an extract:</p> <p>The other equal part or share of my personal property, charged and chargeable with the payment of half of the said annuity to my beloved wife Elizabeth, togethe