William Strong

“ As to the objection that the property was not advertised for sale legally and properly, it is sufficient to say that the act of Congress makes the commissioners' certificate of sale prima facie evidence of the regularity and validity of the sale and of the title of the purchaser. Even if it is not conclusive of the existence of every thing antecedent necessary to such regularity and validity, except liability for taxes and their non-payment, it is affirmative evidence, controlling until rebutted. ”

“ No conquering army occupies the entire territory conquered. Its authority is established when it occupies and holds securely the most important places, and when there is no opposing governmental authority within the territory. The inability of any other power to establish and maintain governmental authority therein is the test.
But if it should be conceded that Federal military authority had not been established throughout the entire county of Shelby, undeniably it had been over Memphis, where the sale was made and where the lot sold is situated. ”

“ Hence, opening an office for the collection of the tax, and proceeding to enforce collection, raised a presumption of the legality of the commissioners' action. The law presumes that persons acting in a public office have been duly appointed, and are acting with authority, until the contrary is shown. And it has been said that if officers of corporations openly exercise a power which presupposes a delegated authority for the purpose, the acts of such officers will be deemed rightful, and the delegated authority will be presumed. ”