MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
The record presents only the exceptions to the exclusion of the testimony. The objection that the assessment is insufficient in law, because too indefinite and uncertain, cannot be considered here, as it does not appear to have been taken below.
The acts under which the tax was assessed — 17 Stat. 402, sect. 2; 14 Stat. 104, sect. 9, amending sect. 20 of act of 1864; Rev. Stat., sect. 3182...
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