U.S. Supreme Court
United States v. Cooper, 120 U.S. 124 (1887)
United States v. Cooper
Submitted January 7, 1887
Decided January 24, 1887
120 U.S. 124
Certain real property in Tennessee having been sold for direct taxes under the Act of Congress of August 5, 1861, and the surplus of the monies received, after payment of the taxes and charges, having been deposited in the Treasury, held that the owner of the property, prior to his application for the surplus, had no claim therefor which could be enforced by suit against the United States, and that the statute of limitations began to run against it only from the date of his application.
United States v. Taylor, 104 U. S. 216, on this point affirmed.
The case is stated in the opinion of the Court.