Hanger v. United States
United States Court of Claims
The Reporters’ statement of the case: The case presented by the petition and the point raised by the demurrer involved only the interpretation ofthe Act 1868, which will be found quoted in the opinion of the court.
1Opinion of the CourtScofield, J.
This case comes up on demurrer. The claim is .for a refund of taxes, collected under the Direct-Tax Acts 1861, 1862 (12 Stat. L., 295, 422), and alleged to have been illegally assessed.
In 1865 the claimant was the owner of a tract of land in Pulaski County, Ark., upon which a tax of $90.06 and penalty of *294$45.03 bad been imposed, while only two commissioners were acting. He paid the tax and penalty February 6, 1865.
May 8, 1866, the claimant made application to the Secretary ■of the Treasury, under the Act February 25, 1867 (14 Stat. L., 568), for a refund of the tax and penalty. That act is as…
2Cited by1 opinion
- Matthews v. United StatesUnited States Court of Claims · 1900