Newhall v. Jordan

Second Circuit

Newhall v. Jordan

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

CourtCourt of Appeals for the Second Circuit

DecidedMarch 10, 1908

DocketNo. 142

StatusPublished

Cited by1 cases

This text of 160 F. 661 (Newhall v. Jordan) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

Pincite

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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