
    JOHN C. COOPER v. THE UNITED STATES.
    (21 C. Cls. R., 510; 120 U. S. R., 124.)
    
      On the defendants’ Appeal.
    
    This was a claim for surplus of direct taxes under the act of August 5,1861, and the court, following the decision in the case of S. M. Payntor (21 C. Cls. B., 221), gave judgment for the claimant for $391.45, without an opinion.
    The judgment of the court below is affirmed.
   Mr. Justice Field

delivered the opinion of the Supreme Court, January 24, 1887.  