CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


SMIETANKA V. INDIANA STEEL CO., 257 U. S. 1 (1921)

Subscribe to Cases that cite 257 U. S. 1 RSS feed for this section

U.S. Supreme Court

Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921)

Smietanka v. Indiana Steel Company

No. 214

Argued October 14, 1921

Decided October 24, 1921

257 U.S. 1

Syllabus

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 chanroblesvirtualawlibrary

Page 257 U. S. 2

against Smietanka in an action to recover taxes exacted by his predecessor as Collector of Internal Revenue. chanroblesvirtualawlibrary

Page 257 U. S. 3





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED