Interest on taxes
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 232 U.S. 261 - Billings v. United States · 1914Most cited · 613 citing opinions
In the one, the state rule, except as to contract; no interest without statute in the United States rule; interest in all cases where equitably due unless forbidden by statute. In one no suit for taxes as a debt without express statutory authority; in the other, the right to sue for taxes as for a debt in every case where not prohibited by statute.