United States Supreme Court Cases & Opinions

U.S. Supreme Court

Sage v. United States, 250 U.S. 33 (1919)

Sage v. United States

No. 344

Argued April 29, 1919

Decided May 19, 1919

250 U.S. 33

Syllabus

A suit against a collector of internal revenue to recover money wrongfully collected as taxes is personal, notwithstanding the statutory provisions for preliminary appeal to the Commissioner, appearance by the district attorney, and payment by the United States in certain cases, and, since the United States is not privy to the judgment, a recovery of part in a suit for the whole against the collector, and satisfaction of the judgment by the United States, do not bar a suit against the United States for the remainder in the Court of Claims. P. 250 U. S. 36.

Claims already presented to the Commissioner under the Act of June 27, 1902, c. 1160, § 3, 32 Stat. 406, for taxes on contingent legacies erroneously collected under § 29 of the War Revenue Act of June 13, 1898, and satisfied in part only through a suit against the collector, need not be presented anew in order to obtain, as to the residue, the benefit of the Refunding Act of July 27, 1912, c. 256, 37 Stat. 240. P. 250 U. S. 38.

The Act of 1912, supra, created new rights; its only condition is that the claims shall have been presented not later than January 1, 1914, and the limitation on suit in the Court of Claims (Rev.Stats., 1069) does not begin before that date. P. 250 U. S. 38.

So held where the claim had been presented under the Act of 1902, supra, rejected, and in part satisfied through suing the collector, and suit for the residue was begun in the Court of Claims January 23, 1917, application for repayment having been made September 7, 1916, and rejected October 30. Id.

53 Ct.Clms. 628 reversed.

The case is stated in the opinion.

Page 250 U. S. 36