County of Calhoun v. American Emigrant CompanyAnnotate this Case
93 U.S. 124 (1876)
U.S. Supreme Court
County of Calhoun v. American Emigrant Company, 93 U.S. 124 (1876)
County of Calhoun v. American Emigrant Company
93 U.S. 124
1. A deed takes effect only from the time of delivery, and, when deposited as an escrow, nothing passes by it unless the condition is performed.
2. A county, by its contract for the sale of lands whereof it was the owner, stipulated that it would not assess taxes against them until after they should be conveyed. The deed was executed, and deposited with the clerk of the board of county supervisors as an escrow, and was not to be delivered until the performance by the grantee of a certain condition. The condition was not performed, and the deed having been surreptitiously placed on record, the county brought suit to set it and the contract aside. The court, on May 20, 1872, by consent, dismissed the bill, and decreed that such dismissal should forever bar and estop the county from setting up any right or title to the lands in controversy. In July following, the county listed certain of the lands for taxes for the years 1870 and 1871, and was proceeding to enforce collection, when the court below, upon a bill filed for that purpose by the appellee, decreed that the assessment was void, and enjoined all proceedings by the county in the matter. Held that the decree was proper.
The facts are stated in the opinion of the Court.