Corporation of City of Washington v. Pratt
21 U.S. 681 (1823)

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U.S. Supreme Court

Corporation of City of Washington v. Pratt, 21 U.S. 8 Wheat. 681 681 (1823)

Corporation of City of Washington v. Pratt

21 U.S. (8 Wheat.) 681

Syllabus

Under the eighth section of the act of 1812 to amend the act for the incorporation of the City of Washington, a sale of unimproved squares or lots in the city for the payment of taxes is illegal unless such squares and lots have been assessed to the true and lawful proprietors thereof.

The lien upon each lot for the taxes is several and distinct, and the purchaser of each holds his lot unencumbered with the taxes due on the other lots held by his vendor.

The advertisement must contain a particular statement of the amount of taxes due on each lot separately.

If the sale of one or more lots produce the amount of taxes actually due on the whole by the same proprietor, the corporation cannot proceed to sell further.

Page 21 U. S. 682

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