United States v. Wilkinson
U.S. Circuit Court for the District of Western Missouri
This is a bill filed by the United States against Charles B. Wilkinson and the Bank of St. Joseph, alleging that said Wilkinson, from the year 1872 to 1875, was internal revenue collector for the Sixth collection district of Missouri; that as such collector he became indebted to the United States in the sum of $8,357.31; that the United States, on the 30th of March, 1S76, recovered judgment for said amount, which judgment remains unsatisfied; that in September, 1875, said…
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This is a bill filed by the United States against Charles B. Wilkinson and the Bank of St. Joseph, alleging that said Wilkinson, from the year 1872 to 1875, was internal revenue collector for the Sixth collection district of Missouri; that as such collector he became indebted to the United States in the sum of $8,357.31; that the United States, on the 30th of March, 1S76, recovered judgment for said amount, which judgment remains unsatisfied; that in September, 1875, said Wilkinson was the owner of a large amount of property (described in the bill); that about the date last aforesaid he fled…
1Opinion of the Court
KREKEL, District Judge.
The legal question raised may be considered under the first cause assigned in the demurrer, “that the bill does not state a cause of action against the defendant bank.”
The right of recovery on part of the United States is based upon section 3466 of the Revised Statutes of the United States, which is as follows: “Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor in the hands of the executors or administrators is insufficient to pay all the debts due from the deceased, the debts due the United States shall be…
2Cases cited2 opinions
- M'Lean v. RankinNew York Supreme Court · 1808
- United States v. CrookshankNew York Court of Chancery · 1832
3Cited by1 opinion
- United States v. Fabricated Air Products Co.District Court, E.D. Texas · 1962