U.S. Supreme Court
Atwood v. Weems, 99 U.S. 183 (1878)
Atwood v. Weems
99 U.S. 183
1. The right, under sec. 821 of the Revised Statutes, to require the panel of the jurors called to serve for a term to take the oath therein prescribed, or to be discharged from the panel, is limited to the district attorney, and is not a right of individual suitors in a case about to be tried.
2. A testator in whom was the legal title to lands, which he had sold by a written contract, can transfer by his will both such title and the notes given for the purchase of them, and the devisee will stand towards the purchaser in the same position that the testator did.
3. The court reaffirms the ruling in Bennett v. Hunter, 9 Wall. 326, and Tacey v. Irwin, 18 Wall. 549, that a sale for direct taxes under the act of 1862 is void where, before the sale, the owner or someone for him was ready and offered to pay them, and was told that payment would not be accepted.
4. Such offer to pay, made to a clerk of the board of commissioners at their office, who was authorized by them to receive delinquent taxes generally, is sufficient.
The facts are stated in the opinion of the Court. chanroblesvirtualawlibrary