UNITED STATES v. ELLIOTT. APPEAL FROM THE COURT OF CLAIMS. No. 37. Argued October 19, 1896. Decided November 30, 1896. A tract of land in South Carolina was sold in 1863 under the direct tax acts for non-payment of the direct tax to the United States, and was bid in by the United States. It […]
Articles Tagged: 164 U.S. 373
United States v. Elliott, 164 U.S. 373 (1896)
164 U.S. 373 17 S.Ct. 140 41 L.Ed. 474 UNITED STATESv.ELLIOTT et al. No. 37. November 30, 1896. The facts of the case, as found by the court of claims, were as follows: On March 13, 1863, block 91 in the town of Beaufort, S. C., was sold by the United States direct tax commissioner […]