MASON v. SARGENT


104 U.S. 689 (____)

MASON v. SARGENT.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. George Putnam for the plaintiffs in error.

The Solicitor-General, contra.


MR. JUSTICE MATTHEWS delivered the opinion of the court.

The action was brought by William P. Mason and Walter C. Cabot, to recover back the amount of a legacy tax, paid, under protest, by them to John Sargent, the defendant, as collector of internal revenue for the Fourth Massachusetts District.

The facts upon which the judgment was rendered in the court below, it was agreed, were as follows: William P. Mason, the plaintiffs' testator, died Dec. 4, 1867....

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