ASSESSMENTS AND COLLECTIONS 113 
Action against Internal revenue collector to recover taxes is personal and can 
not be maintained against his successor in office. Successor to collector who 
collected taxes should not be submitted as defendant, (Smietanka v. Indiana 
Steel Co., 257 U. S.,, 1; T. D. 3304; Union Trust Co. v. Wardell, 258 TU. S., 537; 
T. D. 3338; Levy et al. v. Wardell, 258 U. S., 542.) 
The words ‘cause of action ” mean the right of action. (Wright wv. Blakeslee, 
101 U. S., 174; 26 Int. Rev. Rec, 179.) . 
As to claim pending before Commissioner June 6, 1872. (James v. Hicks, 110 
U. 8, 272, affirming Hicks v. James, 48 Fed., 542.) 
Jurisdiction, (City of Philadelphia v. Collector, & Wall, 720.) 
State statute of limitations as affected by the Federal statute of limitations. 
(Braun v. Sauerwein, 10 Wall, 218.) 
A person can not recover taxes pald which were in fact due, even though the 
manner of their assessment and collection was unauthorized. (Schafer v. Craft, 
144 Fed., 907; T. D. 1291; aff, 153 Fed., 175.) 
Suits must be brought within two years after the cause of action accrued. 
{Cheatham v. United States, 92 U. S., 85; 22 Int. Rev. Rec.,, 30; Kings County 
Savings Institution ». Blair, 116 U. S., 200: 32 Int. Rev. Rec., 30.) 
The cause of action accrues at the expiration of six months from the time of 
appeal by claim to the Commissioner, or at time of rejection of claim, if such action 
is taken before the expiration of six months, and the right of action is barred 
iu Briss thereafter. (Schwartzchild & Sulzberger v. Rucker, 143 Fed., 656; 
. . ia. 
The two years commences to run from the decision of the Commissioner on 
appeal; the claimant has the option to bring suit after six months from date of 
appeal in case decision is delayed, or wait until the Commissioner has rejected 
the claim and bring suit within two years from that time. (Merck v. Treat, 174 
Fed., 388: T. D. 1405.) 
Sec. 3228. All claims for the refunding of any internal tax alleged to have 
oeen erroneously or illegally assessed or collected, or of any penalty alleged to 
have been collected without authority, or of any sum alleged to have been ex- 
cessive or in any manner wrongfully collected, must be presented to the Com- 
missioner of Internal Revenue within two years next after the cause of action 
accrued : Provided, That claims which accrued prior to June six, eighteen hun- 
dred and seventy-two, may be presented to the Commissioner at any time within 
one year from said date. But nothing in this section shall be construed to 
revive any right of action which was already barred by any statute on that date. 
Amended by section 1316 of the Revenue Act of 1921, section 1012 of the Rev- 
enue Act of 1924, and section 1112 of the Revenue Act of 1926. ’ 
Informal application regarded as a claim within the meaning of this section. 
(14 Op. Atty. Gen., 615.) 
When this section does not apply. This limitation does not apply to claims 
for the redemption of stamps. (15 Op. Atty. Gen., 426.) 
This limitation does not apply to claims under section 3221. (Sec. 149, U. 8. C)) 
Section 3228 does not apply to claims for refund of legacy taxes under section 
3, act of June 27, 1902. (13 Comp. Dec., 707.) 
The cause of action accrues within the meaning of section 3228 when the tax 
is paid. ('I. D. 237.) 
Act removing bar in case of legacy taxes and Spanish War revenue taxes. (Act 
July 27, 1912, 37 Stat., 240.) 
The two years’ limitation is applicable in cases in the Court of Claims and not 
the six years’ limitation of section 156, Judicial Code. (Ft. Pitt Gas Co. v. United 
States, 49 Ct. Clms., 224; T. D. 1979.) 
SECTION 1. [Act of February 28, 1916 (39 Stat., 14, 20).] The Commissioner 
of Internal Revenue is authorized to reopen and allow claims for taxes for the 
recovery of which suits are pending and which would be allowable under the de- 
cision of the Supe Court in the case of McCoach, collector, against Minehill 
and Schuylkill Haven Railroad Company; and there is hereby appropriated for 
the payment of such claims a total sum not to exceed $300,000, this appropria- 
tion to be available for the payment of such of the aforesaid claims as are not 
payable out of moneys heretofore appropriated and available during the fiscal year 
ending June thirtieth, nineteen hundred and sixteen, for the payment of claims. 
Condition precedent to suit under this section not applicable to inheritance 
taxes imposed by act of June 13, 1898, if taxpayer has complied with section 3 
of the act of June 13, 1898, and section 2 of the act of July 27. 1912, and pre- 
sented claim for refund. (Rand v. United States, 249 U. S.. 503; T. D. 2886.) 
Removing bar of two years’ limitaticn in cases of refund of income taxes. See 
chapter 19, “Income Taxes.”