George Shiras, Jr.

“ That principle is that one whose duty it is to keep the taxes paid cannot, as against those who had a right to rely on his performance of such duty, successfully assert a title originating in his dereliction of duty. ”

“ The theory of the government is that the life tenant was so far a trustee or representative of the remainder-men that when he purchased at the public sale, in 1866, he acted as well for those in remainder as for himself. To sustain this view, the counsel for the United States point to the numerous cases in which it has been held that a tenant for life cannot purchase for himself at a tax sale, or acquire an interest adverse to the reversioner or remainder-man by obtaining an assignment of the tax title. ”

“ Unquestionably, those cases do declare that, as it is the duty of the life tenant to pay the taxes, he cannot, by buying the property at a tax sale, or by buying from a purchaser at such sale, take advantage of his own wrong, and set up a title so acquired against the remainder-men. ”