Richmond v. Blake
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW- YORK. The case is stated in the opinion.
1Opinion of the CourtJustice Harlan
delivered th'e opinion of the court.
This action was brought to recover certain sums of money paid under protest by the plaintiff in error to the United States in the years 1881, 1882 and 1883, -and which he alleged were exacted from him' under an illegal assessment made upon capital employed in his business.
If within the meaning of the statutes under which the assess ment was made the plaintiff was a hanker, and if the capital assessed was employed in the business of banking, the judgment must be affirmed.
' By section 3407 of the Revised Statutes of the United States, it is provided that “…
2Cases cited2 opinions
- Warren v. ShookSupreme Court of the United States · 1876
- Selden v. Equitable Trust Co.Supreme Court of the United States · 1877
3Cited by9 opinions
- Chesapeake & Ohio Ry. Co. v. Banks' Admr.Court of Appeals of Kentucky · 1911
- In Re Prudence Co.District Court, E.D. New York · 1935
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924
- Old Colony Trust Co. v. MalleyDistrict Court, D. Massachusetts · 1923
- Vondermuhll v. CommissionerUnited States Board of Tax Appeals · 1934
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