Bank of Commerce v. Rose

SIBLEY, District Judge.

Thé suit is to recover money paid under compulsion on September 16, 1925, as income taxes assessed for the calendar year 1918, upon the ground that the claim therefor was barred by limitation. The tax return was sworn td before a Sumpter county notary public, 200 miles from the collector’s office, on April 19, 1919, and receipt of the accompanying taxes was acknowledged thereon by the collector on April 23, 1919; the latter date being probably the actual date of filing with the collector.' On February 23, 1924, pursuant to the- provisions of section 250(d) of the…