"The United States, we have held, cannot as against the claim of an innocent party, hold his money which has gone into its treasury by means of FRAUD of its agent."
Stuart Vs. Chinese Chamber of Commerce of Phoenix, 168 F. 2nd. 837.

"The assessment of taxes collected erroneously is unjust enrichment. The COMMON LAW LIABILITY of the COLLECTOR TO REFUND THE MONEY thus unjustly retained still enforced and the ACTION remains AS A PERSONAL ONE against him."
Smietanka Vs. Ind. Steel Co., 257 U.S. l., 42 S. Ct. L., 66 L. Ed. 99, emphasis added.

PREV FIRST NEXT