U.S. Supreme Court
Parker v. Overman, 59 U.S. 18 How. 137 137 (1855)
Parker v. Overman
59 U.S. (18 How.) 137
A statute of Arkansas directs that where lands are sold by a sheriff or other public officer, the purchaser is authorized to institute proceedings in a court calling upon all persons to come in and show cause why the sale should not be confirmed. Such a proceeding, when instituted in a state court and removed into the circuit court conformably to the act of congress, constitutes a case over which this Court will take jurisdiction.
In such petition for removal, it is not enough to allege that the petitioners were residents in another state. They must allege that they were citizens.
The statute makes the deed sufficient evidence of the authority, the description, and the price. The term "sufficient," is equivalent to prima facie.
Before the sheriff can assess land, he is required to file an affidavit before a certain chanroblesvirtualawlibrary
day and to file his assessment before another given day. A noncompliance with these requisitions makes the assessment, and of course the sale for taxes, invalid, and the deed must be set aside.
The case is stated in the opinion of the court. chanroblesvirtualawlibrary