Summary

Portrait of Melville Fuller Melville Fuller District of Columbia v. Lyon — Opinion of the Court

The tax sale was void, but the agreed case shows that plaintiff purchased thereat involuntarily, and in good faith, to protect his interest in the certificates, and paid the full amount in these duebills. He was not bound to take the risk of losing his money because of the invalidity of the assessment and the want of authority in the officer to sell,-an officer not acting for him, but for the District,-and no adequate reason is perceived for cutting him off from reclaiming his certificates, and recovering thereon, in view of this total failure of consideration without fault on his part.
Source: Wikisource

Portrait of Melville Fuller Melville Fuller District of Columbia v. Lyon — Opinion of the Court

This power could have been exercised and this duty could have been performed in the present case at any time before the 2d day of October, 1871, when it was cut off by the sale of the lots in question to an innocent purchaser.' That 'if the resource of payment out of the special tax could have been secured by the District, and was lost by its omission, a duty to pay the contractor would fairly belong to the District, and an issue of certificates of indebtedness to him would not be a void act.' That these certificates were negotiable, and were assigned for value to an innocent purchaser.
Source: Wikisource

Portrait of Melville Fuller Melville Fuller District of Columbia v. Lyon — Opinion of the Court

The collector of taxes, upon the service of the temporary injunction, made no entry or memorandum thereof against these lots, but by mistake did so as to the same numbered lots in another square. October 5, 1881, the collector of taxes again advertised the lots for sale, and sold them for the nonpayment of the assessment or certificates to plaintiff; and there was issued to him, upon his surrendering the certificates, which were canceled, and paying three dollars in money, 12 tax-sale certificates.
Source: Wikisource

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