IMPROVEMENT CO. v. SLACK


100 U.S. 648 (____)

IMPROVEMENT COMPANY v. SLACK.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Francis W. Palfrey for the plaintiff in error.

The Solicitor-General, contra.


MR. JUSTICE CLIFFORD delivered the opinion of the court.

Moneys involuntarily paid for internal-revenue taxes illegally exacted may be recovered back from the collector in an action of assumpsit.

Taxes of the kind, to the amount of $750, were paid to the collector by the plaintiffs, after an unsuccessful appeal to the Commissioner. Redress being refused, the plaintiffs instituted the present suit in the State court...

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