United States v. Jordan
Supreme Court of the United States
United States v. Jordan, 20 Ct. Cl. 532 (1885)
Blatoheoud, Supreme
United States v. Jordan
Opinion of the Court
The judgment of the court below is affirmed, on the ground that under the act of Congress of July 29th, 1882 (22 Stat., 723, eh. 359), providing for the refunding to the persons therein named of the amount of taxes assessed upon and collected from them contrary to the provisions of the regulations therein mentioned, “that is to say, to” each of such persons the sum set opposite his name, each of them is entitled to be paid the whole of that sum, and no discretion is vested in the Secretary of the Treasury or in any court to determine whether the sum specifled was or was nor the amount of a tax assessed contrary to the provisions of such regulations.
Reference
- Full Case Name
- United States v. EDWARD L. JORDAN
- Status
- Published
- Syllabus
- / On the defendants’ Appeal. Citizens of Tennessee become liable for two income taxes of equal amount— one the general, the other the special, war income tax; the first payable June 30, the second October 1, 1864. After a number of persons have paid both taxes, the Secretary of the Treasury issues a circular exempting persons in Tennessee iroru tho payment of the first. Congress subsequently pass the Act 29th July, 1882, refunding to these persons, by name, certain amounts, equal to the total of both taxes, but reciting that they are for taxes collected contrary to the Secretary’s circular. The Treasury pays only so much as was exempted by the circular.