Newhall v. Jordan

Second Circuit

Newhall v. Jordan

160 F. 661, 87 C.C.A. 549, 1908 U.S. App. LEXIS 4245

Court of Appeals for the Second Circuit·Decided March 10, 1908·No. No. 142·Published·Cited by 1 cases

Opinion

PER CURIAM.

The defendant, as collector of internal revenue, caused to be collected taxes upon two importations of bay rum from Porto Rico, which taxes were paid by the plaintiff without protest of any kind, written or oral.

The Circuit Court, following Chesebrough v. United States, 192 U. S. 353, 24 Sup. Ct. 262, 48 L. Ed. 432, held this to be a payment under a mistake of law for which no relief exists. 149 Fed. 586.

We are satisfied, after an examination of the authorities, that this conclusion is correct.

The judgment is affirmed.

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PER CURIAM.

The defendant, as collector of internal revenue, caused to be collected taxes upon two importations of bay rum from Porto Rico, which taxes were paid by the plaintiff without protest of any kind, written or oral.

The Circuit Court, following Chesebrough v. United States, 192 U. S. 353, 24 Sup. Ct. 262, 48 L. Ed. 432, held this to be a payment under a mistake of law for which no relief exists. 149 Fed. 586.

We are satisfied, after an examination of the authorities, that this conclusion is correct.

The judgment is affirmed.

Newhall v. Jordan, 160 F. 661, 87 C.C.A. 549, 1908 U.S. App. LEXIS 4245 (2d Cir. 1908).

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Opinion

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