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FIDELITY & DEPOSIT CO. v. U.S.

No. 207.

259 U.S. 296 (1922)

42 S.Ct. 511

66 L.Ed. 948

FIDELITY & DEPOSIT COMPANY OF MARYLAND v. UNITED STATES.

Supreme Court of United States.

Decided May 29, 1922.

Attorney(s) appearing for the Case

Mr. George Sutherland, with whom Mr. Simon Lyon and Mr. R.B.H. Lyon were on the briefs, for appellant.

Mr. Assistant Attorney General Lovett, with whom Mr. Solicitor General Beck, Mr. Carl A. Mapes and Mr. B.H. Littleton were on the briefs, for the United States.

MR. JUSTICE BRANDEIS delivered the opinion of the court.

This suit was brought in the Court of Claims by the Fidelity and Deposit Company of Maryland to recover the sum of $8,300, being the aggregate of amounts paid as bankers' special taxes for the year 1898 to 1901, under § 2 of the Spanish War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448. The company applied on November 22, 1913, for a refund, pursuant to the Act of July 27, 1912, c. 256, 37 Stat. 240...

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