US SUPREME COURT DECISIONS

U.S. Supreme Court

United States v. Taylor, 104 U.S. 216 (1881)

United States v. Taylor

104 U.S. 216

APPEAL FROM THE COURT OF CLAIMS

Syllabus

1. So much of the Act of Congress of Aug. 5, 1861, c. 45, 12 Stat. 282, as provides that the surplus of the proceeds of the sale of real estate sold for a direct tax due to the United States shall, after satisfying the tax, costs, charges, and commissions, be deposited in the Treasury, to be there held for the use of the owner of the property, was not repealed by the Act of June 7, 1862, c. 98, id. 422.

2. Prior to his application to the Secretary of the Treasury for that surplus, such owner has no claim thereto which can be enforced by suit against the United States.

3. The statute of limitations runs from the date of his application.