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Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921)
Smietanka v. Indiana Steel Company No. 214 Argued October 14, 1921 Decided October 24, 1921 257 U.S. 1
ON CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
1. An action against a collector of internal revenue to recover taxes erroneously exacted by him is based upon his personal liability, and cannot be maintained against his successor in office who had no part in the assessment, collection, or disbursement of the taxes. P. 4. Sage v. United States, 250 U.S. 33.
2. The statutory provisions for defense by the district attorney and for withholding execution against the collector and paying the judgment from the Treasury where the judgment contains a certificate of probable cause, etc. (Rev.Stats., §§ 771, 989) do not create a new statutory liability attached to the office and passing to successors. P. 4.
3. The Act of February 8, 1899, c. 121, 30 Stat. 822, providing that a suit against an officer of the United States in his official capacity shall not abate by reason of his death or the expiration of his term of office but may be allowed to be maintained against his successor, supposes a suit already begun against the officer in his lifetime. P. 5.
Certificate from the circuit court of appeals propounding questions arising upon the review of a judgment against Smietanka in an action to recover taxes exacted by his predecessor as Collector of Internal Revenue.
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Chicago: U.S. Supreme Court, "Syllabus," Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921) in 257 U.S. 1 257 U.S. 2–257 U.S. 3. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=N993WMSSDV6AGI5.
MLA: U.S. Supreme Court. "Syllabus." Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921), in 257 U.S. 1, pp. 257 U.S. 2–257 U.S. 3. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=N993WMSSDV6AGI5.
Harvard: U.S. Supreme Court, 'Syllabus' in Smietanka v. Indiana Steel Co., 257 U.S. 1 (1921). cited in 1921, 257 U.S. 1, pp.257 U.S. 2–257 U.S. 3. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=N993WMSSDV6AGI5.
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