Boughton v. United States
United States Court of Claims
For the defendants it is contended that this money reached the Treasury of the United States as part of its internal revenue, and therefore the court is without jurisdiction to inquire into the alleged illegality of its application to the assessment. By May, 1871, claimant knew that his offer had been rejected and his money used in payment of the tax assessed against him, yet failed within the time fixed by law to avail himself of his remedy.
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For the defendants it is contended that this money reached the Treasury of the United States as part of its internal revenue, and therefore the court is without jurisdiction to inquire into the alleged illegality of its application to the assessment. By May, 1871, claimant knew that his offer had been rejected and his money used in payment of the tax assessed against him, yet failed within the time fixed by law to avail himself of his remedy. (Act 13th July, 1866, § 19, 14 Stat. L,, 152; Act 6th June, 1872, § 44,17 Stat. L., 257.) This remedy the court, following the decision of the Supreme…
1Opinion of the CourtBIchaudson, J.
On the 2d of February, 1874, the claimant filed in this court his petition,.alleging in substance that in the year 1869 he was assessor of internal revenue in the State of Texas; that a false charge was made against him, to the effect that he was interested in the business of a certain firm, which, it was charged, *332was engaged in the illicit manufacture of whisky; that it was falsely charged against him that he had been guilty of receiving a bribe from said firm ; that afterward, in May, 1870, indictments were procured against him by unlawful means in the United States district court for the…
2Cases cited4 opinions
- Robinson v. FrostNew York Supreme Court · 1853
- State National Bank of Boston v. United StatesUnited States Court of Claims · 1874
- McLean v. United StatesUnited States Court of Claims · 1872
- Daily v. United StatesUnited States Court of Claims · 1871
3Cited by6 opinions
- First National Bank of Greencastle v. United StatesUnited States Court of Claims · 1879
- Ramsey v. United StatesUnited States Court of Claims · 1878
- Walter T. Coy v. United StatesCourt of Appeals for the Ninth Circuit · 1967
- Foster v. United StatesUnited States Court of Claims · 1897
- Howser v. United StatesUnited States Court of Claims · 1877
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