by John Marshall Harlan

“ When real estate is sold by the collector, he must give to the purchaser a certificate of purchase describing the real estate purchased, for whose taxes it was sold, the name of the purchaser, and the price paid for the property, which shall be followed by a deed to the purchaser, if the property is not redeemed in due time. ”

“ When the property, real and personal, so seized and sod , is insufficient to satisfy the claim of the government, other property liable to seizure, 'of the person against whom such claim exists,' may be seized and sold, until the amount due 'from him,' together with all expenses, is fully paid. ”

“ We do not perceive that these cases sustain the position of the defendant. Turner did not have the legal title to the premises at any time after the execution of his deed to Westover. The legal title was in Westover from the date of Turner's conveyance to him, May 6, 1875, until the former's deed to Coates of the 9th of October, 1876. Granting that the defendant, when it received the quitclaim deed of 1878, was a purchaser, although it does not appear affirmatively that it paid anything of value to Turner, it was not, within the meaning of the statute, a purchaser without notice ”

“ The defendant claims to be a subsequent purchaser from Turner without notice of the prior sale and conveyance by Westover to Coates. It relies upon those cases in the supreme court of Illinois which hold that 'a deed of release and quitclaim is as effectual for the purpose of transferring title to land as a deed of bargain and sale, and the prior recording of such deed will give it a preference over one previously executed, but which was subsequently recorded. ”

“ It gave the trustee power to adjourn the seal from time to time, at discretion, and constituted him attorney for the grantor to execute and deliver deeds to the purchaser or purchasers, applying the proceeds to the payment of the notes, and for other purposes specified, and reconveying to the grantor, after the objects of the trust were accomplished, such part of the premises as remi ned unsold. This deed was recorded the day of its execution, and at the same time with the deed from Coates to Turner. ”

“ This question depends upon the meaning to be given to numerous sections of the Revised Statutes to be found in title 35, 'Internal Revenue.' Those statutory provisions must be considered as a whole, in order that the purpose of congress in enacting them may be understood. ”