Christie-Street Commission Co. v. United States

PHILIPS, .District Judge.

In its amended petition the plaintiff seeks to escape from the ruling of this court (126 Fed. 991) on the original petition that, the tax having been voluntarily paid, no action to recover the same could be maintained at common law, by now alleging that the tax was paid under duress; i. e., by threatening the company with sequestration of its property, interruption of its business, and with criminal prosecution of its officers. This conceded, the exaction of the tax was not only unlawful, but tortious, and subjected the collector, as a tort feasor, to an action of…