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UNITED STATES v. COOPER

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120 U.S. 124 (1887)

7 S.Ct. 459

30 L.Ed. 606

UNITED STATES, v. COOPER.

Supreme Court of United States.

Decided January 24, 1887.

Attorney(s) appearing for the Case

Mr. Attorney General and Mr. Heber J. May for appellant.

Mr. Gilbert Moyers for appellee.

MR. JUSTICE FIELD delivered the opinion of the court.

In June, 1864, certain parcels of real estate in the county of Shelby, state of Tennessee, at that time the property of John C. Cooper, were sold by the United States tax commissioners for direct taxes, under the act of Congress of August 5, 1861, and acts amendatory thereof. 12 Stat., pp. 292, 304, c. 45 and c. 98, p. 422. The taxes, including charges and commissions, amounted to $33.35. The property was sold...

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