Bauman v. Ross, 167 U.S. 548, 574 (1897); see United States v. 564.54 Acres of Land (Lutheran Synod), 441 U.S. 506, 511 (1979) (“we have recognized the need for a relatively objective working rule”); United States v. Miller, 317 U.S. 369, 375 (1943); c f. City of New York v. Sage, 239