King v. United States
99 U.S. 229 (1878)

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U.S. Supreme Court

King v. United States, 99 U.S. 229 (1878)

King v. United States

99 U.S. 229

Syllabus

1. Where a tax long past due to the United States has been paid to the collector of internal revenue, he and his sureties are liable therefor although the amount so paid had not then been returned to the assessor's office or passed upon by him, nor had a sworn return of the taxpayer been delivered.

2. The ruling in The Dollar Savings Bank v. United States, 19 Wall. 227, that the obligation to pay the tax on dividends or interest does not depend on an assessment by any officer and that a suit for such tax can be sustained without it, reaffirmed and applied to the present case.

3. The tax so paid is public money covered by the terms of the bond.

ERROR to the Circuit Court of the United States for the Northern District of Ohio.

The facts are stated in the opinion of the Court.

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