J. W. Carter Music Co. v. Bass

HUTCHESON, District Judge.

This is a suit at law, brought under the authority of and in accordance with the statutes of the United States allowing such suit, and the principles of the common law controlling same, against J. W. Bass, collector of internal revenue, to recover from him personally for sums collected -by him and paid to him as taxes in excess of amounts actually due by plaintiff.

That such a suit can be maintained, that it is personal, and that it is controlled by the common-law principles of a suit in assumpsit on the money counts, except as modified by statute, is well established…