Ramsey v. United States
United States Court of Claims
The Reporters’ statement of tbe case: Tbe following are tbe facts as found by tbe court: I. On tbe 14th of August, I860, tbe Secretary of tbe Treasury issued tbe following circular: “Treasury Department, August 14,1866. “Tbe act amendatory of tbe internal-revenue law, which went into effect on August 1, contains the following provisions: “ ‘And where not otherwise provided for, such share as tbe Secretary of tbe Treasury shall by general regulation provide, not exceeding one…
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The Reporters’ statement of tbe case: Tbe following are tbe facts as found by tbe court: I. On tbe 14th of August, I860, tbe Secretary of tbe Treasury issued tbe following circular: “Treasury Department, August 14,1866. “Tbe act amendatory of tbe internal-revenue law, which went into effect on August 1, contains the following provisions: “ ‘And where not otherwise provided for, such share as tbe Secretary of tbe Treasury shall by general regulation provide, not exceeding one moiety nor more than five thousand dollars in any one case, shall be to tbe use of tbe person, to be ascertained by tbe…
1Opinion of the CourtRichardsoN, J.
The claimant was the first informer of the matter whereby certain penalties were alleged to have been incurred under the internal-revenue laws by a railway company for fraud in making returns. Suits were thereupon brought in a Dnited States court against the company to recover forty penalties of $1,000 each. In June, 1874, before judgment in said suits, a compromise was effected by which the railway company paid $5,000 in lieu of penalties, in addition to the tax, interest, and cost, amounting in all to $15,694,03.
The claimant made application to the Secretary of the Treasury for payment to…
2Cases cited7 opinions
- Nichols v. United StatesSupreme Court of the United States · 1869
- United States v. KaufmanSupreme Court of the United States · 1878
- Kaufman v. United StatesSupreme Court of the United States · 1875
- Boughton v. United StatesUnited States Court of Claims · 1876
- Campbell v. United StatesUnited States Court of Claims · 1876
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3Cited by5 opinions
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- Wilson v. United StatesCourt of Appeals for the Third Circuit · 1943
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- Davidson v. United StatesUnited States Court of Claims · 1886