U.S. Supreme Court
Thomas v. Lawson, 62 U.S. 21 How. 331 331 (1858)
Thomas v. Lawson
62 U.S. (21 How.) 331
Where a deed was objected to in the circuit court on the ground of fraud, but no specific grounds of objection were made, this Court cannot inquire into the correctness or incorrectness of the objection. chanroblesvirtualawlibrary
By the laws of Arkansas, and decisions of its courts, a sheriff's deed of land sold for the nonpayment of taxes is made evidence of the regularity and legality of the sale, and the burden of proof of irregularity is cast upon the assailant of the tax title.
The cases upon this point examined.
The law also allows the purchaser of a tax title to file a petition on the chancery side of the state court, whose judgment, or decree, confirming the sale, shall operate as a bar against all persons who may claim the land in consequence of informality or illegality in the proceedings which led to the sale.
A record of such a decree, when produced in the circuit court, was conclusive evidence of the title of the purchaser at the sheriff's sale.
The facts of the case are stated in the opinion of the court. chanroblesvirtualawlibrary