US SUPREME COURT DECISIONS

1. An action against a collector of internal revenue to recover taxes erroneously exacted by him is based upon his personal liability, and cannot be maintained against his successor in office who had no part in the assessment, collection, or disbursement of the taxes. P. 257 U. S. 4. Sage v. United States, 250 U. S. 33.

2. The statutory provisions for defense by the district attorney and for withholding execution against the collector and paying the judgment from the Treasury where the judgment contains a certificate of probable cause, etc. (Rev.Stats., §§ 771, 989) do not create a new statutory liability attached to the office and passing to successors. P. 257 U. S. 4.

3. The Act of February 8, 1899, c. 121, 30 Stat. 822, providing that a suit against an officer of the United States in his official capacity shall not abate by reason of his death or the expiration of his term of office but may be allowed to be maintained against his successor, supposes a suit already begun against the officer in his lifetime. P. 257 U. S. 5.

Certificate from the circuit court of appeals propounding questions arising upon the review of a judgment chanrobles.com-red

Page 257 U. S. 2

against Smietanka in an action to recover taxes exacted by his predecessor as Collector of Internal Revenue. chanrobles.com-red

Page 257 U. S. 3