Harrison v. United States
United States Court of Claims
The Reporters statement of tbe case: The facts here were identical with those in the case of Simons (19 C. Cls. R., 601). A summary of them will be found in the opinion of the court.
1Opinion of the CourtNott, J.
This is an action to recover back money which was exacted by the direct-tax commissioners in Charleston, S. C., as interest at the rate of 10 per cent, from July 1,1862. The tax was paid May 26, 1865, being more than sixty days from March 6,1865, the date when the commissioners “ fixed the amount of the tax.” The facts, therefore, are identical with those in the recent case of Simons (19 O. Cls. R., 601), but owing to some obscurities in the opinion in that case the Secretary of the Treasury has very properly requested the opinion of the court in this.
• In the Simons Case three important…
2Cases cited2 opinions
- United States v. TaylorSupreme Court of the United States · 1881
- Bennett v. HunterSupreme Court of the United States · 1870
3Cited by7 opinions
- Friedman v. United StatesUnited States Court of Claims · 1962
- Nager Electric Company, Inc. And Keystone Engineering Corporation v. The United StatesUnited States Court of Claims · 1966
- Hopi Tribe v. United StatesUnited States Court of Federal Claims · 2002
- Withers v. United StatesUnited States Court of Claims · 1930
- Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United StatesUnited States Court of Claims · 1963
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