Footnote 248

Bibb Cty. v. United States, 249 F.2d 228, 230 (5th Cir. 1957); see also Searl v. Sch. Dist. in Lake Cty., 133 U.S. 553, 562-65 (1890); United States v. Del., Lackawana & W.R.R. Co. , 264 F.2d 112, 116-17 (3d Cir. 1959).