United States v. Hazard

KNOWLES, District Judge.

Questions more novel, interesting, and important than those arising under the demurrers in this case are in this district but rarely presented for consideration. Of this the learned counsel of the parties seem to have been mindful, and accordingly in their arguments (by agreement submitted in writing) have discussed those questions with commendable fullness, painstaking, and vigor. Tbe action is one of debt, to recover the sum of $17.451.05 for a tax on defendant's income, alleged to be due to the United States for the year 1868. by virtue- of section 13 of the act of…