Harding v. Woodcock

Citations

• 137 U.S. 43
• 11 S. Ct. 6
• 34 L. Ed. 580
• 1890 U.S. LEXIS 2061
• 3 A.F.T.R. (P-H) 2522

Syllabus

<p>The due aud regular assessment of a distiller’s' tax by an internal revenue collector, properly certified, is a sufficient defence to the collector in an action on the case against him by the distiller to recover the value of property, seized and sold for the payment of the tax, upon the ground 'that, in a subsequent action by the United States against the distiller and the sureties on his bond, to recover the uncollected portion' of the same tax, its assessment was adjudged, to have been invalid: and this defence may be set up under the general issue without pleading it specially in justification.</p>