United States v. Brown
District Court, E.D. Pennsylvania
On the 22d July, 1813 [3 Stat. 22], an act of congress was passed for the assessment and collection of direct taxes and internal duties, by which various collection districts were established in each state. The Eighth district of Pennsylvania comprised the connties of Northampton and Wayne. One collector was to be appointed by the president for each district, who was to be a respectable freeholder and reside within the same.
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On the 22d July, 1813 [3 Stat. 22], an act of congress was passed for the assessment and collection of direct taxes and internal duties, by which various collection districts were established in each state. The Eighth district of Pennsylvania comprised the connties of Northampton and Wayne. One collector was to be appointed by the president for each district, who was to be a respectable freeholder and reside within the same. He was required before receiving from the assessors the lists of taxes and taxables, to “give bond with one or more sufficient sureties, to be approved by the comptroller…
1Opinion of the Court
HOPKINSON, District Judge.
In the month of January, 1814, Nicholas Kern, of Northampton county, in the state of Pennsylvania, was appointed, by the president of the United States, collector of direct taxes and internal duties for the Eighth collection district of Pennsylvania; and on the 13th of the same month he gave bond to the United States in the sum of twenty-seven thousand five hundred and sixty dollars, with the condition that “the aforesaid Nicholas Kern has truly and faithfully discharged, and shall continue truly and faithfully to discharge the duties of said office, according to…
2Cases cited3 opinions
- Morse v. HodsdonMassachusetts Supreme Judicial Court · 1809
- Clap v. GuildMassachusetts Supreme Judicial Court · 1811
- Warner v. RaceyNew York Supreme Court · 1822
3Cited by1 opinion
- Mayor of Baltimore v. ThomasBaltimore City Superior Court · 1909