Holroyd v. Pumphrey - 59 U.S. 69 (1855)
U.S. Supreme Court
Holroyd v. Pumphrey, 59 U.S. 18 How. 69 69 (1855)
Holroyd v. Pumphrey
59 U.S. (18 How.) 69
Where property stood assessed upon the books of the Corporation of Washington in the name of James Thomas, and was sold for taxes, the sale was good although James Thomas was dead when the taxes were levied.
Nor was such sale invalid upon the ground that the corporation had, in a prior year, sold the property as belonging to the heirs of James Thomas, which sale was not carried out to completion.
The Act of Congress passed on 26 May, 1824, 4 Stat. 76, provides for the case.
The case is stated in the opinion of the Court.