McGovern v. United States
Decision Date | 25 March 1921 |
Docket Number | 2924. |
Parties | McGOVERN et al. v. UNITED STATES. |
Court | U.S. Court of Appeals — Seventh Circuit |
Charles H. Soelke, of Chicago, Ill., for the motion.
Charles F. Clyne and Meyer Linker, both of Chicago, Ill., for the United States.
Before BAKER, ALSCHULER, and EVANS, Circuit Judges.
Plaintiff in error, McGovern, deposited Liberty Bonds with the clerk of this court in lieu of personal sureties. His executrix showing that plaintiff in error has departed this life, moves that the bonds be returned to her free from the clerk's charge of 1 per cent. on the amount thereof.
Under rule 23 of this court (150 F. cxxxix, 79 C.C.A. cxxxix) the fees of the clerk for receiving, keeping, and paying money in pursuance of any statute or order of court shall be 1 per cent. on the amount so received, kept, and paid. This rule is in conformity to section 828, Rev. St. U.S. (Comp. St. Sec 1383), and in pursuance of the Act of February 19, 1897, c 263 (Comp. St. Sec. 1376).
Section 1320, Revenue Act of 1919 (40 Statutes at Large, p. 1148 (Comp. St. Ann. Supp. 1919, Sec. 3301a)), is as follows:
It is to be observed that rule 23 does not limit the fee to the handling of 'cash,' meaning thereby the coinage of the government and the issues of notes which the government by law ranks with its coins. 'Money' is a broader and more generic term and may include not only...
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