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GRAY v. DARLINGTON

82 U.S. 63 (1872)

15 Wall. 63

GRAY v. DARLINGTON.

Supreme Court of United States.

Attorney(s) appearing for the Case

Mr. G.H. Williams, Attorney-General, and Mr. C.H. Hill, Assistant Attorney-General, for the plaintiff in error; Messrs. Blair, Dick, and Darlington, propriâ personâ, contra.

Mr. Justice FIELD delivered the opinion of the court.

In 1865 the plaintiff, being the owner of certain United States treasury notes, exchanged them for United States five-twenty bonds. In 1869 he sold these bonds at an advance of twenty thousand dollars over the cost of the treasury notes, and upon this amount the assistant assessor of the United States for the collection district in Pennsylvania, within which the plaintiff...

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