Lyon v. Alley
130 U.S. 177 (1889)

Annotate this Case

U.S. Supreme Court

Lyon v. Alley, 130 U.S. 177 (1889)

Lyon v. Alley

No. 149

Argued January 7-8, 1889

Decided April 1, 1889

130 U.S. 177

APPEAL FROM THE SUPREME COURT

OF THE DISTRICT OF COLUMBIA

Syllabus

Under the laws in force in the District of Columbia when the cause of action in this case arose, the failure of the commissioner of improvements to deposit with the register a statement exhibiting the cost of setting the curbstone and paving the footway in front of each lot or part of lot, separately, and the amount of tax to be paid by each proprietor, the failure of the register to place Without delay in the hands of the collector a list of the persons taxed and the failure of the collector to give the required notice to such persons rendered invalid a

Page 130 U. S. 178

tax sale under those laws and certificates thereof as against an innocent purchaser.

The provisions in those laws respecting the deposit of such statement with the register, the placing the list in the hands of the collector, and the notice to the owners were intended as a condition precedent, a strict compliance with which was necessary in order to make the tax a lien upon the lots.

Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.