U.S. Supreme Court
Phillips v. Payne, 92 U.S. 130 (1875)
Phillips v. Payne
92 U.S. 130
Since 1847, pursuant to the act of Congress of the preceding year, the State of Virginia has been in de facto possession of the County of Alexandria, which, prior thereto, formed a part of the District of Columbia. The political department of her government has, since that date, uniformly asserted, and the head of her judicial department expressly affirmed, her title thereto. Congress has, by more than one act, recognized the transfer as a settled fact. A resident of that county, in a suit to recover the amount by him paid under protest for taxes upon his property there situate is therefore estopped from raising the question as to the validity of the retrocession.