Scholey v. Rew
Supreme Court of the United States
Error to the Circuit Court for the Northern District of New York, in which court Scholey, a British subject, sued Bew, collector of internal revenue, to recover the amount of a “succession tax” which Bew, as collector, had demanded of him, Scholey, and which — asserting it to be illegal — Scholey had paid only on compulsion and under protest.
Read the full summary
Error to the Circuit Court for the Northern District of New York, in which court Scholey, a British subject, sued Bew, collector of internal revenue, to recover the amount of a “succession tax” which Bew, as collector, had demanded of him, Scholey, and which — asserting it to be illegal — Scholey had paid only on compulsion and under protest. The case was found specially, by the Circuit Court, on a waiver of a jury, under the act of March 3d, 1865, which authorizes such a finding by the court, and enacts that when the finding is special the review by this court may extend to the sufficiency…
1Opinion of the CourtJustice Clifford
Questions of importance were discussed at the bar, some of which -it cannot be admitted are properly presented for decision. Such questions only as are specified in the assignment. of errors are, in general, to be regarded as open to the plaintiff, and it is very doubtful whether an assignment that the decision of the Circuit Court is for the wrong party is sufficient to present any question for decision, but inasmuch as the findings of the court in this case are in their nature a special finding, the better opinion is that their sufficiency to support the judgment is open to re-examination.
En…
2Cited by98 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Nichols v. CoolidgeSupreme Court of the United States · 1927
93 more not listed; retrieve them via the Exa API.