US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

UNITED STATES V. ALABAMA, 313 U. S. 274 (1941)

Subscribe to Cases that cite 313 U. S. 274 RSS feed for this section

U.S. Supreme Court

United States v. Alabama, 313 U.S. 274 (1941)

United States v. Alabama

No. 12, original

Argued April 28, 1941

Decided May 26, 1941

313 U.S. 274


1. The law of Alabama fixes October 1st of each year as the tax day as of which real property shall be assessed for the taxes of the succeeding tax year, and provides a statutory process whereby, in due course, valuations of properties and amounts of tax are determined. Taxes are made liens on the properties taxed, relating back to the tax day and continuing until the taxes have been paid. The lien is effective not only against the owner on the tax day, but also against subsequent purchasers.


(1) That the tax lien is not objectionable under the Federal Constitution as applied to a purchaser who bought on or after the tax day and before the amount of the tax had been fixed by levy and assessment. P. 313 U. S. 279.

(2) The fact that the purchaser, in such circumstances, was the United States did not invalidate the lien. P. 313 U. S. 281.

(3) Such a lien cannot be enforced against the United States without its consent. P. 313 U. S. 281.

2. A proceeding against property in which the United States has an interest is a suit against the United States. P. 313 U. S. 282. chanroblesvirtualawlibrary

Page 313 U. S. 275

This was a suit brought in this Court by the United States against the State of Alabama in which the plaintiff sought to have removed, as clouds on its title, tax liens imposed under the law of the State upon lands purchased by the plaintiff.

The Court decrees that tax sales and certificates of purchase, resulting from proceedings in an Alabama county court for enforcement of the liens, shall be set aside, but, in other respects, the bill is dismissed. chanroblesvirtualawlibrary

Page 313 U. S. 277

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™