Summary

Portrait of Joseph Story Joseph Story Lessee of Clarke v. Courtney — Opinion of the Court

In point of fact, then, the relinquishment gives them nothing as a compensation for the land; but restores back again only the money (if any) which they have paid. Can such a relinquishment, for the purposes contemplated by the statute, be in any just sense deemed a sale? We think not. It is a mere abandonment of the title; or, in the language of the act a relinquishment or disclaimer. The letter of attorney manifestly contemplated the ordinary contracts of bargain and sale between private persons, for a valuable consideration; and conveyance by deed without covenants of warranty.
Source: Wikisource

Portrait of Joseph Story Joseph Story Lessee of Clarke v. Courtney — Opinion of the Court

Where a statute innovates upon the common law, and confers authority in derogation thereof to do a particular thing; as in this case, to surrender land to the commonwealth; the act must be performed in the manner directed by the statute, else it cannot prevail: not by the common law, for that does not at all permit it; not by the statute, because its requisitions have not been complied with. The statute declares that when certain things are done in the mode pointed out by it, they shall operate a relinquishment of the title.
Source: Wikisource

Portrait of Joseph Story Joseph Story Lessee of Clarke v. Courtney — Opinion of the Court

The state held a perpetual lien on the land for the payment of the taxes: all personal property found upon the land in possession of any tenant or occupant, claiming under the proprietor from whom the taxes were due, was liable to distress for the taxes: the tenant who paid taxes had a lien on the land for reimbursement: the auditor was to keep a book of transfers; and non-residents, who transferred their lands entered with the auditor for taxation, were bound to have the alteration made accordingly in the auditor's office.
Source: Wikisource

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