Nelson v. Carman

17 F. Cas. 1316, 6 Int. Rev. Rec. 181, 5 Blatchf. 511, 1867 U.S. App. LEXIS 774

This text of 17 F. Cas. 1316 (Nelson v. Carman) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Eastern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Nelson v. Carman, 17 F. Cas. 1316, 6 Int. Rev. Rec. 181, 5 Blatchf. 511, 1867 U.S. App. LEXIS 774 (circtedny 1867).

Opinion

BENEDICT, District Judge.

The question raised by the district attorney, in this case, has been passed upon by the supreme court, in the case of City of Philadelphia v. Collector, 5 Wall. [72 U. S.] 720, and it must now be considered as settled, that an action for .money had and received is maintainable against a collector., for duties or taxes erroneously or illegally assessed and collected, when, as in the present case, the payment has been made under protest, and with notice of an intention to bring a suit to test the validity of the claim. The objection is, therefore, overruled, and the case must proceed upon the merits.

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Bluebook (online)
17 F. Cas. 1316, 6 Int. Rev. Rec. 181, 5 Blatchf. 511, 1867 U.S. App. LEXIS 774, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nelson-v-carman-circtedny-1867.