Miltenberger v. Cooke
Supreme Court of the United States
Error to the Supreme Court of Louisiana; the case being thus :■ An act of August 6th, 1846,* commonly known as the. “ Independent Treasury Act,” thus enacts: “ Section 18. All duties, taxes, .. . debts, and sums of money accruing or becoming due to the United States, . . . shall be paid in gold or silver coin only, or in treasury notes.
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Error to the Supreme Court of Louisiana; the case being thus :■ An act of August 6th, 1846,* commonly known as the. “ Independent Treasury Act,” thus enacts: “ Section 18. All duties, taxes, .. . debts, and sums of money accruing or becoming due to the United States, . . . shall be paid in gold or silver coin only, or in treasury notes. “ Section 19. Any receiving . . . officer or agent, who shall neglect, evade or violate the provisions ... of the last preceding section of this act, shall by the Secretary of the Treasury be immediately reported to the President of the United States with the…
1Opinion of the Court
. Mr. Justice S WAYNE
delivered the opinion of the court.
The question presented for our determination is whether the securities upon which the judgment vvas recovered, are fatally tainted with illegality.
Cooke was the collector of internal revenue for one of the collection districts of Mississippi. Curtis was his deputy. New Orleans was the designated place of deposit for the revenue collected. In the state of things then existing in Mississippi, it was dangerous for the collector to have money about him. He, therefore, advertised that he would receive payment of the tax upon cotton by drafts…
2Cited by10 opinions
- Chapman v. County of DouglasSupreme Court of the United States · 1883
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- Patterson Land Co. v. LynnNorth Dakota Supreme Court · 1914
- State v. NewtonSupreme Court of Arkansas · 1878
- Fairbanks, Morse & Co. v. City of WagonerCourt of Appeals for the Tenth Circuit · 1936
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