Witherspoon v. Duncan
71 U.S. 210

Annotate this Case

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.

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.