Thompson v. Roe - 63 U.S. 422 (1859)
U.S. Supreme Court
Thompson v. Roe, 63 U.S. 22 How. 422 422 (1859)
Thompson v. Roe
63 U.S. (22 How.) 422
Under the act to incorporate the City of Washington passed on the 15th of May, 1820, amended by the act of 1824, it is not a condition to the validity of the sale of unimproved lands for taxes that the personal estate of the owner should have been exhausted by distress.
The ordinances of the corporation cannot increase or vary the power given by the acts of Congress, nor impose any terms or conditions which can affect the validity of a sale made within the authority conferred by the statute.
The facts of the case and instruction given by the circuit court are stated in the opinion of the Court.