Burgess v. Salmon

The facts of this case, as agreed upon, were these: That Burgess was collector of internal revenue for tbe third collection district of Virginia, and in that capacity exacted from and received of Salmon & Hancock, and paid into tbe treasury of the United States, the sum of $377.80, as an additional tax of four cents a pound on a quantity of tobacco belonging to them. It was thus exacted on the third day of March, 1875, under the act of that date, which provides as follows : —

“ That sect. 3368 of the Revised Statutes be amended by striking out the words ‘twenty cents a pound,’ and inserting in…