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![handle is hein.slavery/ussccases0372 and id is 1 raw text is: COOLEY V. O'CONNOR.
Statement of the case.
that the jurisdiction exists, and as it does not in this case,
the writ of error must be
DISMISSED.
COOLEY V. O'CONNOR.
1. A certificate signed by only two of the direct tax commissioners appointed
under the act of Congress of June 7th, 1862, that land charged with the
tax, had been sold to the United States, is admissible in evidence in an
action brought to try title to the land.
2. It is error to rule such a certificate void.
3. In trespass to real property brought to try the title, a freehold or a mere
possessory right in the defendant may be given in evidence under the
general issue.
4. The act of Congress contemplates a certificate of sale, though the United
States becomes the purchaser.
5. Whether the advertisement of sale was such as the law required is a
mixed question of law and fact, and it must be submitted to the jury.
ERROR to the Circuit Court for the District of South Caro-
lina; in which court Mrs. O'Connor brought suit against
Cooley and others, for trespass on a lot of ground which she
alleged to be hers, and to try title to th same. The case was
thus:
On the 5th August, 1861, Congress passed an act to pro-
vide increased revenue from imports to pay the interest on
the public debt, &c., apportioning the taxes authorized among
the several States.
South Carolina being in insurrection at the time, and not
paying her quota under the act, Congress on the 7th of June,
1862, passed another act, which provided by its first section
that :
When in any State, or in any portion of any State, by reason
of insurrection or rebellion, the civil authority of the govern-
ment of the United States is obstructed, so that the provisions
of the act of August 5th, 1861, for assessing, levying, and col-
lecting the direct taxes therein mentioned cannot be peaceably-
executed, the said direct taxes, by said act apportioned among
Dec. 1870.-]](ViewImageLocal?handle=hein.slavery/ussccases0372&div=1&collection=&method=preview&ext=.png&size=3)