First National Bank of Greencastle v. United States
United States Court of Claims
On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of this case as found by the court: I.On tbe 7th of August, 1879, tbe Commissioner of Internal Eevenue allowed tbe refund of a tax erroneously assessed to, and paid by, tbe claimant, amounting to tbe sum of $136.55, and certified tbe same in writing to tbe accounting officers for payment by warrant on tbe Treasury in tbe usual manner.
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On the Proofs. The Reporters’ statement of tbe case: Tbe following are tbe facts of this case as found by the court: I.On tbe 7th of August, 1879, tbe Commissioner of Internal Eevenue allowed tbe refund of a tax erroneously assessed to, and paid by, tbe claimant, amounting to tbe sum of $136.55, and certified tbe same in writing to tbe accounting officers for payment by warrant on tbe Treasury in tbe usual manner. Tbe Commissioner’s certificate of allowance was as follows : “ No. 677. “ A schedule of claims for tbe refunding of taxes erroneously assessed and paid which have been examined &…
1Opinion of the CourtBichaedsoN, J.
This is an action of contract upon an allowance in writing, made and certified by the Commissioner of Internal Bevenue, for the refund and payment back of a tax illegally assessed upon and paid by the claimants. The Commissioner acted under the following provisions of the Bevised Statutes:
“Sec. 3220. The Commissioner of Internal Bevenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all j)en allies collected without authority, and all taxes that…
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