United States v. Cooper
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The case is stated in. the opinion of the court.
1Opinion of the CourtJustice Field
In June, 1864, certain parcels of real estate in the county of .Shelby, state of Tennessee, at that time the property of John C. Cooper, were sold by the United States tax commissioners' for direct taxes, under the act of Congress of August 5, 1861, and acts amendatory thereof. 12 Stat., pp. 292, 304, c. 45' and A 98, p. 422. The taxes, including charges and commissions, amounted to $33.35. The property was sold for $425. The surplus, after payment of the taxes, charges, and commissions, was paid into the Treasury of the United States. For this surplus, amounting to $391.45, Cooper presented…
2Cases cited1 opinion
- United States v. TaylorSupreme Court of the United States · 1881
3Cited by6 opinions
- United States v. WardwellSupreme Court of the United States · 1898
- Smith v. United StatesUnited States Court of Claims · 1929
- W. C. Peacock & Co. v. Republic of HawaiiHawaii Supreme Court · 1898
- City of Galveston, Tex. v. United StatesUnited States Court of Claims · 1935
- William C. Atwater & Co. v. United StatesUnited States Court of Claims · 1928
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