Witherspoon v. Duncan - 71 U.S. 210 (1866)
U.S. Supreme Court
Witherspoon v. Duncan, 71 U.S. 4 Wall. 210 210 (1866)
Witherspoon v. Duncan
71 U.S. (4 Wall.) 210
ERROR TO THE SUPREME COURT
OF THE STATE OF ARKANSAS
1. The different states, as a general rule, have the right of determining the manner of levying and collecting taxes on private property within their limits, and can declare that a tract of land shall be chargeable with taxes, no matter who is the owner, or in whose name it is assessed and advertised, and that an erroneous assessment does not vitiate the sale for taxes.
2. Lands originally public cease to be public after they have been entered at the land office, and a certificate of entry has been obtained.
3. Lands so entered are liable to taxation, and if the taxes remain unpaid, they may be sold like other lands, even though no patent may as yet have issued.