Northrup v. Shook
U.S. Circuit Court for the District of Southern New York
[This was an action at law by Hiram M. Northrup and Joseph S. Chick against Sheridan Shook, collector of internal revenue, to recover taxes alleged to have been unlawfully assessed.]
1Opinion of the Court
WOODRUFF, Circuit Judge.
This action is prosecuted for the recovery from the defendant, who was, at the time of the transactions in question, the collector of internal revenue for the Thirty-Second district of the state of New Torlj, of the sum of $20,830.19, alleged to have been erroneously assessed upon the business of the plaintiffs, and paid by them as taxes, from September, 1864, to and including the sum assessed for July, and paid August 31, I860. The amount was assessed upon or for their sales of gold, stocks, bonds, bullion, bills of exchange, and promissory notes, between the dates…
2Cases cited1 opinion
- Markham v. . JaudonNew York Court of Appeals · 1869
3Cited by3 opinions
- Liberman v. McDonnellCalifornia Court of Appeal · 1929
- United States v. Bank of AmericaDistrict Court, E.D. Pennsylvania · 1883
- In re WatsonDistrict Court, D. Vermont · 1882