GLOVER V. UNITED STATES, 164 U. S. 294 (1896)
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U.S. Supreme Court
Glover v. United States, 164 U.S. 294 (1896)
Glover v. United States
No. 140
Argued November 3, 1896
Decided November 80, 1896
164 U.S. 294
Syllabus
A mortgage creditor, who was such at the time of the sale of real estate in South Carolina for nonpayment of taxes to the United States under the tax acts of 1861, is not the legal owner contemplated by Congress in the Act of March 3, 1891, c. 496, as entitled to receive the amount appropriated by that act in reimbursement of a part of the taxes collected, but the court, by this decision, must not be understood as expressing an opinion upon what construction might be justified under other facts and circumstances, and for other purposes.
The case is stated in the opinion.