United States v. Nez Perce County

The United States has petitioned for a rehearing of these cases, contending that the court was in error in denying the recovery of interest. Petitioner cites authorities such as Erskine v. Van Arsdale, 15 Wall. 75 , 21 L.Ed. 63 , holding that, where suit has been brought against a collector to recover the amount of a tax illegally exacted, interest should be allowed from the date of the exaction, and attention is called to, the fact that certain of the county officials were joined as parties defendant in the-present suits. But in the cases before us the counties, as such, were sued as the parties ultimately liable. The suits were not merely against the collector.

National Home for Disabled Volunteer Soldiers v. Parrish, 229 U.S. 494, 33 . S.Ct. 944, 57 L.Ed. 1296 , is also cited. It was there held that exemption from prepayment of interest “has never as yet been applied to subordinate governmental agencies.” But the court was there speaking of the type of agency before it — a federal corporation created by legislation as “an establishment for the care of disabled volunteer soldiers of the United States Army.”' The corporation against which interest was-held to be recoverable in…