Grier v. Tucker
U.S. Circuit Court for the District of Western Arkansas
At Law. The facts in this case, as found by the court, sitting as a jury, are these: A. & J. Grier is a firm of retail grocery merchants, doing business at Ft. Smith, Ark. Andrew Grier died about three years ago, and more than a year before the matters occurred out of which this suit grew. The business, since Andrew’s death, has been conducted by James Grier, as surviving partner, under the original firm name of A. & J. Grier.
Read the full summary
At Law. The facts in this case, as found by the court, sitting as a jury, are these: A. & J. Grier is a firm of retail grocery merchants, doing business at Ft. Smith, Ark. Andrew Grier died about three years ago, and more than a year before the matters occurred out of which this suit grew. The business, since Andrew’s death, has been conducted by James Grier, as surviving partner, under the original firm name of A. & J. Grier. Before the oleomargarine act of August 2, 1886, was enacted the firm had handled oleomargarine. When that act became a law, it declined to handle oleomargarine at all.…
1Opinion of the CourtRogers, District Judge
(after stating the facts). The first question which arises on this record is whether the plaintiff, before he can maintain his suit, is required to comply with section 3226, Rev. St. [U. S. Comp. St. 1901, p. 8088], which provides as follows:
“No suit shall be maintained in any court for the recovery of any internal fax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the…
2Cases cited6 opinions
- Earle v. McVeighSupreme Court of the United States · 1876
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
- Hoover v. WiseSupreme Court of the United States · 1876
- San Francisco Savings & Loan Soc. v. CaryU.S. Circuit Court for the District of California · 1873
- Schafer v. CraftDistrict Court, W.D. Kentucky · 1906
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Tucker v. GrierCourt of Appeals for the Eighth Circuit · 1908
- Loomis v. WattlesCourt of Appeals for the Eighth Circuit · 1920
- United States v. LamsonU.S. Circuit Court for the District of Rhode Island · 1908
- Weaver v. EwersCourt of Appeals for the Eighth Circuit · 1912
- Ewers v. WeaverU.S. Circuit Court for the Southern District of Iowa · 1910
1 more not listed; retrieve them via the Exa API.