MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
The different assignments of error in this case will be considered in their order.
1. As to the claim for a credit of $3,866.66 on account of taxes erroneously assessed and collected, Nov. 7, 1865.
Sect. 951 of the Revised Statutes provides that "in suits brought by the United States against individuals, no claim for a credit shall be admitted upon trial, except such as appear to have been...
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