FIDELITY INSURANCE TRUST & SAFE DEPOSIT CO. v. McCLAIN

No. 451.

178 U.S. 113 (1900)

FIDELITY INSURANCE TRUST AND SAFE DEPOSIT COMPANY v. McCLAIN.

Supreme Court of United States.

Decided May 14, 1900.


Attorney(s) appearing for the Case

Mr. Richard C. Dale for plaintiff in error. Mr. Dale, Mr. Samuel Dickson and Mr. John C. Bullitt filed a supplemental brief for plaintiff in error under the order of court of February 26, 1900.

Mr. Solicitor General for defendant in error. He also filed an additional brief under the order of court.


MR. JUSTICE WHITE delivered the opinion of the court.

This action was begun in the Court of Common Pleas for the county of Philadelphia, State of Pennsylvania, to recover from the defendant, a collector of internal revenue, the sum of $168.75, with interest, being the amount of an assessment made by the defendant under the authority of sections 29 and 30 of the War Revenue Act of June 30, 1898, which we have just considered. The statement of claim filed on behalf...

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