United States v. Chamberlin

The question in this case is whether the government is entitled to maintain an action for the recovery of stamp taxes imposed by the war revenue act of 1898. The government contends that it is because (a) the rule of Savings Bank V. United States, 19 Wall. 227, 22 U. Rd. 80, still prevails, and (b)> *891by express provision in the act itself Congress adopted and applied to the taxes therein levied all means of collection then authorized by law, and among them was the remedy of plenary action. I am not persuaded that Savings Bank v. United Stales has been overruled, or that the court’s full…