United States v. Lee - 106 U.S. 196, 1 S. Ct. 240 (1882)

Rule:

All officers of the government, from the highest to the lowest, are creatures of the law, and are bound to obey it.

Facts:

The government sought to eject defendants from land in which the government asserted title. Defendants asserted title to the land under a tax-sale certificate issued by tax commissioners pursuant to the Act of Congress of June 7, 1862, ch. 98. The District Court found in favor of the government. Defendants sought review, asserting title to the property. If the government was found to have title to the land, defendants requested that judgment in the government's favor not be rendered, as defendants held the property as officers of the United States.

Issue:

1. Did the defendants acquire title to the contested land under a tax-sale certificate issued by tax commissioners?
2. Could the fact that the defendants were holding the property as officers of the United States prevent judgment in favor of the government?

Answer:

1) No. 2) No.

Conclusion:

The United States Supreme Court held that defendants acquired no title under the tax-sale proceedings by the government's failure to pay the taxes on the property. This was true because the tax commissioners refused to receive the taxes, and refusal was the equivalent of payment. The Court held that judgment against defendants, as officers of the United States, could be properly rendered as the failure to do so would result in a deprivation of the government's property without due process in violation of the Fifth Amendment, and because defendants, as officers of the government, were creatures of the law and were bound to obey the law.