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BLACKLOCK v. UNITED STATES

No. 65.

208 U.S. 75 (1908)

BLACKLOCK, EXECUTOR OF RINALDO P. SMITH v. UNITED STATES.

Supreme Court of United States.

Decided January 13, 1908.

Attorney(s) appearing for the Case

Mr. Francis M. Cox and Mr. John M. Thurston, with whom Mr. Charles C. Lancaster was on the brief, for appellant.

Mr. Charles F. Kincheloe, Special Attorney, with whom Mr. Assistant Attorney General Van Orsdel was on the brief, for appellee.

MR. JUSTICE HARLAN, after making the foregoing statement, delivered the opinion of the court.

We have seen that before the execution of the deed of trust, under which the plaintiff claims, taxes to the amount of $4,000 had accrued to the United States against the distiller Stephens, which he neglected, upon demand, to pay. What were the rights of the United States after such demand and failure to pay? This question depends...

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