US SUPREME COURT DECISIONS

KINGS COUNTY SAVINGS INSTITUTION V. BLAIR, 116 U. S. 200 (1886)

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U.S. Supreme Court

Kings County Savings Institution v. Blair, 116 U.S. 200 (1886)

Kings County Savings Institution v. Blair

Argued December 15, 1885

Decided January 4, 1886

116 U.S. 200

Syllabus

A suit cannot be maintained against a collector of internal revenue to recover back taxes alleged to have been illegally exacted when the taxpayer has failed within two years next after the cause of action accrued to present to the Commissioner of Internal Revenue his claim for the refunding in the manner pointed out by law.

This was an action at law to recover back taxes alleged to have been illegally exacted by a collector of internal revenue. The facts which make the case are stated in the opinion of the Court.



























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