Cromwell v. United States
United States Court of Claims
The Reporters' statement of tbe- case: The following are the facts as found by the court : I. The claimant, in June, 1864, was owner in fee-simple of lot No. 16, in block or square numbered 14, in the city of Memphis, Tenn., which lot was subject to a direct tax of $10.50, which was by the board of direct-tax commissioners, duly appointed under the act of June 7, 1862, for the State of Tennessee, assessed thereon to William A. Cromwell; and the penalty thereon, including…
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The Reporters' statement of tbe- case: The following are the facts as found by the court : I. The claimant, in June, 1864, was owner in fee-simple of lot No. 16, in block or square numbered 14, in the city of Memphis, Tenn., which lot was subject to a direct tax of $10.50, which was by the board of direct-tax commissioners, duly appointed under the act of June 7, 1862, for the State of Tennessee, assessed thereon to William A. Cromwell; and the penalty thereon, including interest and charges, amounted to $8.10, making a total due the United States of $18.64. II. Said tax standing unpaid, said…
1Opinion of the CourtWeldon, J.
This is a proceeding to recover a surplus growing out of a sale for taxes under the act of August 5,1861, entitled “An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes,” and the act of July 7, 1862, entitled “An act for the collection of direct taxes in insurrectionary districts within the United States,” and the act of February 6, 1863, entitled “An act to amend an act entitled 1 an act for the collection of direct taxes in insurrectionary districts within the United States, and for other purposes.’” The claim is for the surplus of the…
2Cases cited3 opinions
- United States v. TaylorSupreme Court of the United States · 1881
- Taylor's v. United StatesUnited States Court of Claims · 1878
- Chaplin v. United StatesUnited States Court of Claims · 1884