Braun v. Sauerwein
Supreme Court of the United States
Error to the Circuit Court for the District of Maryland; the case being thus: An act of Congress, passed July 18th, 1866,* and which by its terms took effect on the 1st of August of that year, enacts: “ That no suit shall be maintained in any court, for the recovery of .any tax alleged to have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Bevenue, according to the provisions of law in that regard,…
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Error to the Circuit Court for the District of Maryland; the case being thus: An act of Congress, passed July 18th, 1866,* and which by its terms took effect on the 1st of August of that year, enacts: “ That no suit shall be maintained in any court, for the recovery of .any tax alleged to have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Bevenue, according to the provisions of law in that regard, and the regulations of tho Secretary of the Treasury established in pursuance thereof, and a decision of said…
1Opinion of the CourtJustice Strong
' It is undoubtedly a general principle, that when a statute of limitation has begun to run, a disability to sue subse quently intervening does not stop its running, even though the disability be one of those expressly recognized in the statute itself Notwithstanding this, however, the courts in this country have engrafted upon such statutes at least one implied exception. Thus, in Hopkins v. Bell, * this court held that the . treaty of peace of 1783, by which the independence of the United States was acknowledged by Great Britain, prevented the operation of a Virginia statute of limitations…
2Cases cited2 opinions
- Hopkirk v. BellSupreme Court of the United States · 1806
- Hodgson v. MillwardSupreme Court of Pennsylvania · 1863
3Cited by84 opinions
- Georgia v. RachelSupreme Court of the United States · 1966
- Tobias Chavez v. Dole Food Company IncCourt of Appeals for the Third Circuit · 2016
- McDonald v. Antelope Valley Community College DistrictCalifornia Supreme Court · 2008
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Bollinger v. National Fire InsuranceCalifornia Supreme Court · 1944
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