Simons v. United States
United States Court of Claims
The Reporters’ statement of the case : This case was transmitted by the Secretary of the Treasury under the Revised Statutes, section 1063, the claimant stipulating that the transmission should not waive the statute of limitations.
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The Reporters’ statement of the case : This case was transmitted by the Secretary of the Treasury under the Revised Statutes, section 1063, the claimant stipulating that the transmission should not waive the statute of limitations. The following are the facts found by the court so far as they relate to the decision of the case: I. On the 3d November, 1862, at Beaufort, S. G.,the tax commissioners for the collection of United States direct taxes in •South Carolina adopted the following resolution: u Resolved, That inasmuch as the records of the last assessment and valuations of the lands and…
1Opinion of the CourtNott, J.
In 1862 the United States direct-tax commissioners for the State of South Carolina passed a resolution imposing a tax on all real property within the State. In 1865 they charged and. *607received from the claimant interest on the tax for a period running from the President’s proclamation pf July 1, 1862, to the time of payment.
When the tax commissioners fixed the assessment of taxes in the State by their resolution of November 3,1862, they were in Beaufort, on one side of the military lines, and the claimant was, it may be assumed, in Charleston, on the other. At that time the tax commissioners…
2Cases cited3 opinions
- United States v. TaylorSupreme Court of the United States · 1881
- Hukill v. United StatesUnited States Court of Claims · 1880
- Norton v. United StatesSupreme Court of the United States · 1875
3Cited by6 opinions
- Sanderson v. United StatesUnited States Court of Claims · 1906
- Sowle v. United StatesUnited States Court of Claims · 1903
- Galm v. United StatesUnited States Court of Claims · 1903
- Mahan v. United StatesUnited States Court of Claims · 1903
- Latham v. United StatesUnited States Court of Claims · 1912
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