106 US 620 United States v. Wilson

106 U.S. 620

2 S.Ct. 85

27 L.Ed. 310

UNITED STATES, Intervenor
v.
WILSON, Receiver, etc.

February 5, 1883.

[Syllabus from page 620 intentionally omitted]

[Statement of Case from pages 620-622 intentionally omitted]

Sol. Gen. Phillips, for appellant.

No counsel for appellee.

WAITE, C. J.

1

We are not satisfied that the certificates of indebtedness, on account of which the United States have assessed the taxes petitioned for, were calculated or intended to circulate or to be used as money. They were not, therefore, taxable as 'circulation' under the third clause of section 3408 of the Revised Statutes.

2

The decree dismissing the petition of intervention is affirmed.