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COX v. COLLECTOR

79 U.S. 204 (____)

12 Wall. 204

COX v. THE COLLECTOR. TRADE COMPANY v. SAME.

Supreme Court of United States.

Attorney(s) appearing for the Case

Messrs. J.A. Campbell and P. Hamilton, for the plaintiffs in error:

Mr. P. Phillips, contra:

Mr. Justice CLIFFORD delivered the judgment of the court, giving an opinion in each of the cases.

I. IN THE FIRST CASE.

Assumpsit for money had and received is an appropriate remedy to recover back moneys illegally exacted by a collector as taxes in all jurisdictions where no other remedy is given, unless the tax was voluntarily paid or some statutory conditions are annexed to the exercise of the right to sue, which...

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