Huntley

The mandate issued after affirmance of the judgment (9 Cir., 102 F.2d 538 ), herein recited an affirmance of the judgment, but was silent as to any interest on the judgment below as is usual in such cases, since Rule 26 of this court automatically provides for interest on the “judgment below until the same is paid, at the same rate that similar judgments bear interest in the courts of the State * * * where such judgment was rendered.” Appellee has filed a motion to recall the mandate and modify the same by providing therein that the judgment affirmed shall bear interest at the rate of six per cent, per annum from its date until paid.

Neither the federal statute, 1 nor the Oregon statute, 2 relating generally to interest on judgments, is applicable to the United States. 3 Likewise interest cannot be allowed under § 615(a) of the Revenue Act of 1928 (U.S.Code, .Title 28, § 284, 28 U.S.C.A. § 284 ), because it relates to an “overpayment” of a “tax”, whereas in the instant case the judgment is granted for an amount of money all of which was illegally collected. This is in accord with appellee’s contention on the argument that the money collected herein was not an “overpayment” of a…