Stanley Matthews

“ Having the legal title, then, but being kept out of possession by defendants holding adversely, the remedy of the United States is at law to recover possession. Equity in such cases has no jurisdiction, unless its aid is required to remove obstacles which prevent a successful resort to an action of ejectment, or when, after repeated actions at law, its jurisdiction is invoked to prevent a multiplicity of suits, or there are other specific equitable grounds for relief. ”

“ The prayer of the bill is that the conveyance by Allen to Wilson be declared fraudulent and void; that the paramount lien of the United States in said land for the said taxes be adjudged and declared; that the priority of the United States be maintained and decreed, and the pretended conveyance of Allen to Wilson be removed as a cloud upon their title, and account for rents and profits, and a writ of possession to put the complainant in possession, and for general relief. ”

“ It is not a creditors' bill. The United States do not set forth a debt due and a lien on the land of the debtor which it seeks to subject to the payment of the debt by a sale, and to marshal the liens thereon. ”