Smith v. Dean

NEVIN, District Judge.

This cause was board upon the petition of Prank Hill Smith, the plaintiff herein, praying recovery against Charles M. Dean, defendant, for $2,826.95, which it is alleged was illegally collected by Charles M. Dean as collector of internal revenue of the United States. The answer of the government denied that the tax was illegally collected. The case was tried before the court, a jury having been waived in writing. At the conclusion of the case the government made a motion for judgment on the evidence and the pleadings.

It appears from the evidence that the plaintiff, Prank…