In the case of a naked power not coupled with an interest, the
law requires every prerequisite to the exercise of that power
should precede it.
The party who sets up a title must furnish the evidence
necessary to support it. If the validity of a deed depends on an
act
in pais, the party claiming under it is as much bound
to prove the performance of the act as he would be bound to prove
any matter of record on which the validity of the deed might
depend.
In the case of lands sold for the nonpayment of taxes, the
marshal's deed is not even
prima facie evidence that the
prerequisites required by law have been complied with, but the
party claiming under it must show positively that they have been
complied with.
The opinion of the Court was delivered by MR. CHIEF JUSTICE
MARSHALL.
This is an ejectment brought in the Circuit Court for the
District of Kentucky by the original patentee against a purchaser
at a sale made for nonpayment of the direct tax imposed by the Act
of Congress of
Page 17 U. S. 78
14 July, 1798, c. 92. After the plaintiff in the circuit court
had exhibited his title, the defendants gave in evidence the books
of the supervisor of the district showing that the tax on the lands
in controversy had been charged to the plaintiffs and that they had
been sold for the nonpayment thereof. They also gave in evidence a
deed executed by the marshal of the district in pursuance of the
Act of March 3, 1804, and proved by Christopher Greenup, the agent
of the plaintiff, that there were tenants on the land and that he
did not pay the tax nor redeem the land. Upon this evidence, the
court, on the motion of the plaintiff, instructed the jury
"That the purchaser under the sale of lands for the nonpayment
of the direct tax, to make out title, must show that the collector
had advertised the land and performed the other requisites of the
law of Congress in that case provided, otherwise, he made out no
title."
The defendants then moved the court to instruct the jury
"That the deed and other evidence produced by them and herein
mentioned was
prima facie evidence that the said land had
been advertised and the other requisites of the law of Congress as
to the duty of the collector in that respect had been complied
with,"
but the court refused to give the instruction, and on the
contrary instructed the jury
"That said deed and other evidence was not
prima facie
evidence that the said land had been advertised according to law,
nor that the requisites of the law had been complied with."
The defendants excepted to this opinion. The jury found a
verdict for the plaintiff, and the judgment
Page 17 U. S. 79
rendered on that verdict is now before this Court on writ of
error.
As the collector has no general authority to sell lands at his
discretion for the nonpayment of the direct tax, but a special
power to sell in the particular cases described in the act, those
cases must exist or his power does not arise. It is a naked power,
not coupled with an interest, and in all such cases the law
requires that every prerequisite to the exercise of that power must
precede its exercise; that the agent must pursue the power, or his
act will not be sustained by it.
This general proposition has not been controverted, but the
plaintiffs in error contend that a deed executed by a public
officer is
prima facie evidence that every act which ought
to precede that deed had preceded it -- that this conveyance is
good unless the party contesting it can show that the officer
failed to perform his duty. It is a general principle that the
party who sets up a title must furnish the evidence necessary to
support it. If the validity of a deed depends on an act
in
pais, the party claiming under that deed is as much bound to
prove the performance of the act as he would be bound to prove any
matter of record on which its validity might depend. It forms a
part of his title; it is a link in the chain which is essential to
its continuity and which it is incumbent on him to preserve. These
facts should be examined by him before he becomes a purchaser, and
the evidence of them should be preserved as a necessary muniment of
title. If this be true in the general, is there
Page 17 U. S. 80
anything which will render the principle inapplicable to the
case of lands sold for the nonpayment of taxes?
In the act of Congress there is no declaration that these
conveyances shall be deemed
prima facie evidence of the
validity of the sale. Is the nature of the transaction such that a
court ought to presume in its favor anything which does not appear
or ought to relieve the party claiming under it from the burden of
proving its correctness?
The duties of the public officer are prescribed in the 9th, 10th
and 13th sections of the Act of 14 July, 1798, c. 92. If these
duties be examined,
Page 17 U. S. 81
they will be found to be susceptible of complete proof on the
part of the officer, and consequently on the part of the purchaser,
who ought to preserve the evidence of them at least for a
reasonable time. Their chief object is to give full notice to the
proprietor and furnish him with every facility for the voluntary
payment of the tax before resort should be had to coercive means.
In some instances, the proprietor would find it extremely
difficult, if not impracticable, to prove that the officer had
neglected to give him the notice required by law. It is easy, for
example, to show that the collector
Page 17 U. S. 82
has posted up the necessary notifications in four public places
in his collection district, as is required by the 9th section, but
very difficult to show that he has not. He may readily prove that
he has made a personal demand on the person liable for the tax, but
the negative, in many cases, would not admit of proof.
The 13th section permits the collector, when the tax shall have
remained unpaid for one year, having first advertised the same for
two months in six different public places within the said district
and in two gazettes in the state, if there be so many, one of which
shall be the gazette in which the laws of such state shall be
published by authority, if any such there be, to proceed to sell,
&c. The purchaser ought to preserve these gazettes and the
proof that these publications were made. It is imposing no greater
hardship on him to require it than it is to require him to prove
that a power of attorney, in a case in which his deed has been
executed by an attorney, was really given by the principal. But to
require from the original proprietor proof that these acts were not
performed by the collector would be to impose on him a task always
difficult and sometimes impossible to be performed.
Although this question may not have been expressly and in terms
decided in this Court, yet decisions have been made which seem to
recognize it. In the case of
Stead's Executors v.
Course, 4 Cranch 403, in which was drawn into
question the validity of a sale made under the tax laws of the
State of Georgia, this Court said, "it is incumbent on the vendee
to prove the authority
Page 17 U. S. 83
to sell." And in
Parker v. Rule's
Lessee, 9 Cranch 64, where a sale was declared to
be invalid because it did not appear in evidence that the
publications required by the 9th section of the act had been made,
the Court inferred that they had not been made and considered the
case as if proof of the negative had been given by the plaintiff in
ejectment. The question whether the deed was
prima facie
evidence, it is true, was not made in that case, but its existence
was too obvious to have escaped either the court or the bar. It was
not made at the bar because counsel did not rely on it, nor noticed
by the judges, because it was not supposed to create any real
difficulty.
It has been said in argument that in cases of sales under the
tax laws of Kentucky, a deed is considered by the courts of that
state as
prima facie evidence that the sale was legal. Not
having seen the case or the law, the Court can form no opinion on
it. In construing a statute of Kentucky, the decisions of the
courts of Kentucky would unquestionably give the rule by which this
Court would be guided, but it is the peculiar province of this
Court to expound the acts of Congress and to give the rule by which
they are to be construed.
Judgment affirmed with costs.