Summary

Rufus Wheeler Peckham Holtzman v. Douglas — Opinion of the Court

Payment of the taxes, as described in the above statement of facts, is very important and strong evidence of a claim of title; and the failure of the plaintiff's predecessors to make any claim to the lot, or to pay the taxes themselves, is some evidence of an abandonment of any right in or claim to the property. In Ewing v. Burnett, 11 Pet. 41, it was held by this court that the payment of taxes on land for 24 successive years by the party in possession was powerful evidence of the claim of right to the whole lot upon which the taxes were paid.
Source: Wikisource

Rufus Wheeler Peckham Holtzman v. Douglas — Opinion of the Court

Douglas, the widow of William Douglas, apparently acting on behalf of his estate, or of the estate of their children, had an interview with Rothwell, and came to an understanding with him, with reference to his continued occupancy of the lot, in pursuance of which understanding he agreed to pay as rent to her annually therefor a sum of money equal to the amount of taxes that should annually be assessed upon it, and he did so pay rent to her until her death, in 1887
Source: Wikisource

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