DICKINSON, District Judge.
The power intrusted to any administrative officer to assess a tax and enforce its collection may, when exercised, bear hardly upon the taxpayer. The government, on the other hand, must have a supporting revenue. Taxes are in consequence inevitable and may be demanded. The law must likewise enforce its commands and commissions of acts denounced as crimes may be punished. We may thus have demands and commands which may be confounded. When...
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