James, Adm'x, Etc. v. Hicks
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. This action was brought by Hicks, the defendant in error, on August 15th, 1879, to recover $3,292.95 for taxes alleged to have been illegally exacted by the intestate as collector of internal revenue on October 31st, 1865. The only question made was that the suit was not brought within the time allowed by law.
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IN ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF VIRGINIA. This action was brought by Hicks, the defendant in error, on August 15th, 1879, to recover $3,292.95 for taxes alleged to have been illegally exacted by the intestate as collector of internal revenue on October 31st, 1865. The only question made was that the suit was not brought within the time allowed by law. The plaintiff, in his declaration, alleged that he appealed to the commissioner of internal revenue to refund the tax illegally collected, and that his appeal was rejected by the commissioner on…
1Opinion of the CourtJustice Matthews
After stating the facts in the above language, he continued: It is alleged as error, in the first place, that the court should have treated the appeal rejected for informality as the basis for determining the time within which the suit ought to have been brought. But that appeal was not so treated by the commissioner, who rejected it for mere informality and entertained the subsequent appeal, made in proper form, as rightly prosecuted. The latter, in our opinion, was the appeal contemplated by the statute.
It is further insisted, however, that treating the appeal of January 8th, 1868, as the…
2Cases cited1 opinion
- Arnson v. MurphySupreme Court of the United States · 1883
3Cited by9 opinions
- Sage v. United StatesSupreme Court of the United States · 1919
- Commissioners of the Sinking Fund v. BucknerU.S. Circuit Court for the District of Kentucky · 1891
- Steele v. WalkerSupreme Court of Alabama · 1896
- Hastings v. HeroldU.S. Circuit Court for the District of New Jersey · 1910
- Jonesboro Grocer Co. v. United StatesUnited States Court of Claims · 1928
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