Page:Federal Reporter, 1st Series, Volume 5.djvu/425

 united states v, poole. 413 �3. Samb—Tendee of Releasb op Lakd Levied On— Phoop of Ownbr- �SHEP. �Hddffurtlwr, that the mere tender by the defendant in court of a deed of release of the land levied on, did not amount to proof of the faet " that the land, at the time of the levy, waa and still is his prop- erty," within the meaning of the terms of the statute.— [Ed. �ScL Fa. �W. F. Lunt, U. S. Dist. Att'y, for United States. �Qeo. F. Talbot, for defendant. �Fox, D. J. - January 31, 1870, the United States recovered in this court two judgments against this defendant : one for $2,062.56 for duties, payable in coin; the other for $3,104.28 for penalties, under act of March 3, 1823, including costs of suit, The executions which issued on these judgments were returned fuUy satisfied by levies made Februarj 26, 1870, on real estate in Calais, in this district, as the property of the debtor. The govemment received seizin of the promises, and the levies were duly recorded. On the twenty-fifth day of March, A. D. 1868, the defendant, by his deed of warranty, reciting a consideration of $6,000 as having been paid, con- veyed to his son, William B. Poole, varions parcels of real estate, including the premises levied upon. This deed was recorded April 2, 1868. William B. Poole was at that time about 22 years of age, without property. He never took actual possession of any part of the estate so conveyed to him by his father. The $6,000 recited as the consideration for the deed was paid by the son's note for that amount io the defendant. �Up to the present time S. B. Poole bas been in the sole possession and enjoyment of the premises so conveyed to his son, and bas received aU the rents and profits therefrom. The United States has never, in any manner, asserted any claim or right to the estates levied upon, or been in posses- sion of any portion thereof, or received any rents or income therefrom. On the seventeenth of June, A. D. 1873, William B. Poole released to S. B. Poole ail interest in varions par- cels of real estate, including that conveyed to him by deed of March 25, 1868. This deed was recorded July 22, 1873, and recited as paid by the grantee a consideration of $10,000. ����