United States v. Elliott
The facts of the case, as found by the court of claims, were as follows:

On March 13, 1863, block 91 in the town of Beaufort, S.C.., was sold by the United States direct tax commissioner for South Carolina, under the direct tax acts (12 Stat. 294-423), to satisfy a tax, with penalty and interest, of $127.42 assessed against it, and was bid in by the United States. Said block was assessed for taxation by the said commissioner at $10,000. Subsequently, it was divided into two lots, viz. lot A, containing buildings, and measuring on the north line 103 feet, and lot B, measuring on the north line 207 1/2 feet.

Lot A was resold November 1, 1866, at public auction, to T. R. S. Elliott, for $200, and conveyed to him. Lot B was resold at public auction to Thomas M. S. Rhett for $225. At the time of the said sale for taxes, the titles in lots A and B, save so much thereof as lies west of a line drawn parallel to the west line of lot A 103 feet west therefrom, were vested in T. R. S. Elliott, as tenant for life, with remainder in fee in Alfred, William, Phoebe, Ann C., James C., Arthur H., Isabella R., Seignley C., Montrose and Apsley H. Elliott, children of the said T. R. S. Elliott. The said Apsley H. Elliott died in the year 1867, and the other mentioned children are his heirs at law. The said Thomas R. S. Elliott died in 1876. The surviving children, who are the claimants, were of tender years during the late Civil War. The value of that part of block 91 owned by the claimants is 29/30 of the whole value of said block.

Thomas R. S. Elliott, the tenant for life, adhered to the cause of the Rebellion, and on the occupation of Port Royal by the Union troops, in November, 1861, left St. Helena Island, with all the population of those islands, and remained away until after the close of the war. During the entire period of his absence, St. Helena Island and the adjacent islands were occupied by United States troops, and had been entirely abandoned by the original inhabitants. After the purchase, in November, 1866, by T. R. S. Elliott, the property was seized under execution, and sold as his property. Subsequently, the purchaser of the property at sheriff's sale handed to the widow of T. R. S. Elliott the value of her dower in the property. No part of the property has come into the possession or ownership of the claimants, or any one of them, through the said T. R. S. Elliott. The claimants have not repurchased or redeemed any part of said property from the United States, nor has any purchase been made or intended to be on their account.

On this state of facts, the court of claims found that the claimants were entitled to recover, and on May 8, 1893, entered judgment in their favor for the sum of $4,185.98. From this judgment an appeal was taken and allowed to this court.

Asst. Atty. Gen. Dodge and George H. Gorman, for the United states.

James Lowndes, for appellees.

Mr. Justice SHIRAS, after stating the facts as above, delivered the opinion of the court. 

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