William Burnham Woods

“ We do not think that the statute which authorizes the abatement of taxes and the cancellation of the bond gives authority to the secretary of the treasury to retry the question of abatement so as to keep alive the liability of the obligors upon the bond after the taxes have once been abated and they have received notice thereof. ”

“ He might reassess the tax, but the bond given for the tax which had been abated would not be security for the reassessed tax. As this view was substantially embodied in the charge to the jury of the circuit court, which is assigned for error, we are of opinion that the charge was right, and that the judgment must be affirmed. ”