Chesebrough v. United States
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. Robert A. Chesebrough filed his petition in the District Court of the United States for the Southern District of New York, May 23, 1902, to recover the sum of six hundred dollars, from the United States alleged to have been paid to the collector of internal revenue for the second district of New York for the purchase of certain internal revenue stamps to be affixed to a deed for the…
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. Robert A. Chesebrough filed his petition in the District Court of the United States for the Southern District of New York, May 23, 1902, to recover the sum of six hundred dollars, from the United States alleged to have been paid to the collector of internal revenue for the second district of New York for the purchase of certain internal revenue stamps to be affixed to a deed for the conveyance of real estate. Petitioner alleged that on May 28, 1900, he entered into an agreement with the Chesebrough…
1Opinion of the CourtChief Justice Fuller
The rule is firmly established that .taxes voluntarily paid cannot be recovered back, and payments with knowledge and without-compulsión are voluntary. At the same tirfie, when taxes are paid under protest that they -are being" illegally exacted, or with notice that the payer contends that they are illegal and intends to institute suit to compel their repayment, a recovery iri such a suit may, on occasion, be had, although generally speaking, even a protest or notice will not avail if the payment be made voluntarily, with full knowledge of áll the circumstances,- .and without any coercion by…
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