Pung v. Isabella County · ¶23

Federal statutes from the early days of the Republic required the Federal Government to return to the former property owner any surplus proceeds from a tax sale. Act of May 4, 1812, §8, 2 Stat. 727 (for properties located in Washington, D. C.); Act of Jan. 9, 1815, §27, 3 Stat. 174 (nationally applicable law that required the refund of the “surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions”). Federal statutes enacted later in the 19th century continued to require the Government to refund only the “surplus of the proceeds of the sale, after satisfying the tax, costs, and charges.” Act of July 13, 1866, §9, 14 Stat. 108; Rev. Stat. §3195 (1875).

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