Chaplin v. United States
United States Court of Claims
The Reporters’ statement of the case: ■ This action the claimants brought by the voluntary filing of their petition. Tlie facts alleged in the petition are set forth in the opinion of the court.
1Opinion of the CourtBichardson, J.
This motion to dismiss the petition is made by the defendants to obtain the j ndgment of the court upon the question whether or not the claimants are the proper parties to bring the action upon the facts set out in the petition.
*425The facts alleged are substantially as follows :
The claimant’s father, Benjamin Chaplin, was the owner in fee-simple of a parcel of land in Saint Helena Parish, Beaufort district, South Carolina, upon which a direct national tax was assessed under the provisions of the act of August 5,1861, chapter 45 (12 Stat. L., 304), and the act of July 7,1862, chapter 98 (12 Stat.…
2Cases cited2 opinions
- United States v. LawtonSupreme Court of the United States · 1884
- Taylor's v. United StatesUnited States Court of Claims · 1878
3Cited by3 opinions
- Thompson v. United StatesUnited States Court of Claims · 1885
- Cromwell v. United StatesUnited States Court of Claims · 1888
- Graham v. United StatesUnited States Court of Claims · 1886